Table of contents PKF International Directory I

Transcription

Table of contents
World Map with locations of member and
correspondent firms
Foreword from International Chairman........................................ ii
Introduction to PKF International................................................ iii
PKF International Who’s Who...................................................... v
PKF International Regional Structure.......................................... vi
International Committees............................................................ ix
Section One – Member Firms......................................................1
• Index of PKF International Member Firms by Location –
alphabetical by country and city............................................1
• Index of PKF International Member Firms by Location –
alphabetical by city and country............................................6
• Index of PKF International Member Firms (Principal offices) – alphabetical by firm name, city and country.....................13
• Index of PKF International Member Firms’ Partners –
alphabetical by surname, location, email address...............19
• Directory of PKF International Member Firms......................91
Section Two – Exclusive and Non-Exclusive
Correspondent Firms................................................................218
• Index of PKF International Exclusive and
Non-Exclusive Correspondent Firms by
Location – alphabetical by country and city......................218
• Index of PKF International Exclusive and
Non-Exclusive Correspondent Firms by
Location – alphabetical by city and country......................220
• Directory of PKF International Exclusive
and Non-Exclusive Correspondent Firms..........................223
Section Three – International Information................................256
World Time Zones.....................................................................256
Guidance Notes for updating firm details for
International Directory..............................................................258
PKF International Directory
i
Foreword from International Chairman
With 7% growth in member firm income during 2011 to $2.6 billion, the PKF
International network enjoyed a year of steady growth and maintained its position
as the tenth largest global network. The Latin America region reported the highest
percentage growth of 41%, followed by the Asia Pacific region (up 23%), Europe
and Africa (both up 16%).
Given the backdrop of financial turmoil in the Eurozone and continuing low growth
in the USA, it is very encouraging that there are such strong pockets of growth
throughout the PKF International network. Not surprisingly, PKFI’s fastest growth
regions of Latin America and Asia Pacific reflect the shift of economic power to
the BRIC countries. As we have significantly increased PKFI’s representation in
these regions over the last 12 months, as well as recruiting a number of strong
new firms in Europe, we are confident of sustaining our growth over the next
financial year and beyond.
In 2011, PKF International recruited new firms in Austria, Bangladesh, France,
Germany, Israel, Japan, Mexico and Zimbabwe while exclusive correspondent
firms in Spain and Serbia were promoted to full membership.
The information contained in this year’s International Directory is provided by the
member firms themselves so PKF International cannot guarantee its accuracy. In
addition to printed copies of the Directory, an online version is also available in
an interactive PDF format from www.pkf.com and is regularly updated during the
year as new information is received from member firms.
Wolfgang Hofmann
Chairman of the International Board
PKF International Limited
January 2012
ii
PKF International Ltd (PKFI) is the 10th largest global accountancy network of
legally independent member firms with $2.6 billion of aggregate fee income
from its 245 member firms and correspondents in 440 locations in around 125
countries. PKFI member firms employ 2,200 partners and over 21,400 staff
providing accounting and business advisory services.
The PKFI network is administered by PKF International Ltd (the Licensor). This
directory lists the Member firms (the Licensees) that have concluded Operating
Licence Agreements (OLAs) with PKF International Ltd and also Correspondent
firms who provide representation in countries where the PKFI network does not
have a Member firm. (See below for definitions.)
Under the OLAs, each Member firm is licensed by PKF International Ltd to
carry on a separate, independent business under the PKF name. There is no
contractual link between the individual Member firms and the PKFI network is
regulated by adherence to the OLA between the Licensor and each individual
Licensee.
Key PKF International Network facts and figures
• The 10th largest global accountancy network in 2011*
• Representation in around 125 countries
• Over 245 Member and Correspondent firms located in over 440 offices
• $2.6 billion aggregate fee income of Member firms (year end June 2011)*
• O
ver 21,400 staff including more than 2,200 partners employed by PKF
International Member firms*
• Founded in 1969 by four firms in the UK, Australia, Canada and USA
• P KF International Ltd is a member of the Forum of Firms, an association of
international networks of accounting firms that perform audits of financial
statements that are or may be used across national borders. The objective
of the Forum of Firms is to promote consistent and high quality standards
of financial reporting and auditing practices worldwide. Visit www.ifac.org/
forum_of_firms/ for further information.
*International Accounting Bulletin January 2012
The Licensor (PKF International Ltd)
PKF International Ltd is a company registered in England and limited by
guarantee. The Company’s Articles of Association require a Board of Directors
who conduct the business of the Company.
The Licensor does not provide client services.
The Licensor operates a globally directed quality assurance programme for
Member firms that is based on globally generally accepted professional practice.
Member firms have access to PKFI’s audit methodology, training and seminars
and are permitted to use the PKF name.
For the purposes of the IFAC Code of Ethics, only Member firms are considered
to fall within the PKFI Network.
The Licensees (Member firms)
Each Licensee is a separate legal entity in its own right. Contractual relations are
only formed between the client and the Member firm engaged by the client and
no other PKFI Member firm may be held liable. Neither PKF International Ltd nor
any of its directors has a financial or management interest in any Member firm
other than his or her own.
iii
Introduction
Introduction to PKF International
Introduction
Introduction to PKF International
Member firms are locally owned, operated and managed and are responsible
for their own liabilities. Member firms are not members of one international
partnership or otherwise legal partners with each other. No single firm is
responsible for the services or activities of any other. Member firms of the PKFI
network may consist of more than one legal entity.
Member firms are responsible for any disciplinary measures taken against
their individual partners and their personnel. In addition, each Member firm
is responsible for its own partner nominations, admission, remuneration,
advancement and monitoring.
Exclusive and Non-Exclusive Correspondent firms
In some countries, PKF International Ltd enters into exclusive or, very occasionally,
non-exclusive relationships with firms referred to as ‘Correspondent firms’ to
perform certain services on behalf of Member firms’ clients. Correspondents
do not have a licence agreement with PKF International Ltd and have none of
the rights, privileges or responsibilities of Member firms. They are not Member
firms and are not part of the PKF International Network for IFAC Code of Ethics
purposes.
Unlike Member firms, Correspondent firms are not permitted to use the PKF
name or visual identity and are not covered by PKF International’s globally
directed quality assurance programme.
Like Member firms, Correspondent firms are neither members of one international
partnership nor legal partners with each other or with PKF International Ltd or any
PKFI Member firm, nor is any one Correspondent firm responsible for the service
or activities of any other Correspondent or Member firm. Each Correspondent firm
governs itself and handles its administrative matters on a local basis, is locally
owned, operated and managed, and is responsible for its own liabilities.
Using the International Directory
The International Directory is published annually to help Member firms to identify
and make contact with other Member firms for the purposes of undertaking
cross-border client work and working together collaboratively.
The information contained in the Directory has been entered into the Member
Database on the PKF International website by the Member firms themselves
and PKF International cannot take responsibility for any inaccurate information
published in the Directory.
The most up-to-date information can always be found on the PKF International
website at www.pkf.com
PKF International Limited administers a network of legally independent Member
firms and does not accept any responsibility or liability for the actions or inactions
on the part of any individual Member firm or firms.
iv
PKF International Who’s Who
Wolfgang Hofmann
Frankfurt
Chairman
[email protected]
David J Ratcliffe Sydney
Asia Pacific
[email protected]
Charles Weinstein
New York
PKF North America
[email protected]
Paul De Weerdt
Antwerp
Europe, Middle East & India
[email protected]
Martin Goodchild
London
UK
[email protected]
Andrew Hannington
Johannesburg
Africa
[email protected]
Terry Snyder
Atlanta
PKF North America
[email protected]
Sergio Arturo Villagarcia
Buenos Aires
Latin America
[email protected]
Who's Who
PKF International Board of Directors
PKF International Directorate
Alan Bezzant
[email protected]
Executive Director
Lianne Hill
[email protected]
Events Executive
James Hamill
[email protected]
E-marketing Manager
Gimla Dissanayake
[email protected]
Accountant
Christiane Morris
[email protected]
Marketing Manager
Monica Sawh
[email protected]
Marketing Executive
Angela Lynch
[email protected]
Senior Manager, Audit and Assurance
Abdul Islam
[email protected]
Technical Senior Manager, IFRS
Stephen Darley
[email protected]
Asia Pacific Regional Director
Oliver Grosse-Brauckmann
[email protected]
Europe, Middle East & India
Regional Director
[email protected]
Latin America Regional Director
International Office
PKF International Ltd
Farringdon Place
20 Farringdon Road
London EC1M 3AP
T: (+44) 20 7065 0104
F: (+44) 20 7065 0194
W: pkf.com
v
PKF International Regional Structure
Africa
Chairman
Andrew Hannington
Johannesburg, South Africa
PKF (Jhb) Inc
[email protected]
Structure
Oliver Grosse-BrauckmannEMEI Regional Director is responsible
for liaison with member firms in West
Africa.
PKF International has representation in the following countries in the Africa
Region:
Angola
Cameroon
Cote d’Ivoire
The Gambia
Ghana
Kenya
Liberia
Mauritius
Mozambique
Namibia
Niger
Nigeria
Rwanda
Senegal
Sierra Leone
South Africa
Tanzania
Togo
Uganda
Zimbabwe
Latin America
Chairman and Regional Director
Buenos Aires, Argentina
PKF Argentina
[email protected]
PKF International has representation in the following countries in Latin America:
Argentina
Bolivia
Brazil
Chile
Colombia
Costa Rica
Dominican Republic
Ecuador
El Salvador
Guatemala
Honduras
Mexico
Nicaragua
Panama
Paraguay
Peru
Uruguay
Venezuela
Latin America Regional Board
Mario Camposllera
Mexico
PKF Mexico
[email protected]
Hector Guzman Desangles
Dominican Republic
PKF Dominican Republic
[email protected]
Edgar Naranjo
Ecuador
PKF Ecuador
[email protected]
Beniamino Carpentieri
Venezuela
PKF Cabrera Colmenares
[email protected]
Horacio Castellanos
El Salvador
PKF El Salvador
[email protected]
Walter E Hermosa
Paraguay
PKF Controller
[email protected]
Juan Antonio Chiarino Uruguay
PKF Uruguay
[email protected]
Asia Pacific
Chairman
David J Ratcliffe
Sydney, Australia
Regional Director
Stephen Darley
[email protected]
vi
PKF ECP
[email protected]
PKF International
PKF International has representation in the following countries in the Asia Pacific
Region:
Indonesia
Japan
Korea
Malaysia
New Zealand
Papua New Guinea
Philippines
Singapore
Taiwan
Thailand
Vietnam
Structure
Australia
China (including
Hong Kong SAR)
Fiji
Asia Pacific Regional Board
David J Ratcliffe
Australia
PKF ECP
[email protected]
Ada Chen
China
PKF Daxin
[email protected]
David T K Leong
Hong Kong
PKF Hong Kong
[email protected]
Paul Hadiwinata
Indonesia
PKF Indonesia
[email protected]
Vincent C E Chew
Malaysia
PKF Malaysia
[email protected]
Gordon L Hansen
New Zealand
PKF Christchurch
[email protected]
Sajjad Akhtar
Singapore
PKF Singapore
[email protected]
Ronnie Chang
Taiwan
PKF Taiwan
[email protected]
Europe, Middle East and India (EMEI)
Chairman
Paul De WeerdtPKF bedrijfsrevisoren/PKF accountants
& belastingconsulenten
Antwerp, Belgium
[email protected]
EMEI Regional Director
[email protected]
PKF International has representation in the following countries in the Europe,
Middle East and India Region
Algeria
Austria
Bahrain
Bangladesh
Belarus
Belgium
Bosnia & Herzegovina
Channel Islands
(Guernsey)
Croatia
Cyprus
Czech Republic
Denmark
Egypt
Estonia
France
Georgia
Germany
Greece
Hungary
India
Ireland
Isle of Man
Israel
Italy
Jordan
Kazakhstan
Kuwait
Latvia
Lebanon
Luxembourg
Malta
Morocco
Netherlands
Oman
Pakistan
Poland
Portugal
Qatar
Romania
Russian Federation
Saudi Arabia
Serbia
Slovak Republic
Slovenia
Spain
Sweden
Switzerland
Syria
Tunisia
Turkey
Ukraine
United Arab Emirates
United Kingdom
Uzbekistan
Yemen
vii
European, Middle East and India Regional Board
Structure
Chairman
Paul De Weerdt
Antwerp, Belgium
PKF bedrijfsrevisoren
[email protected]
Dr Andreas Staribacher
Vienna, Austria
PKF Österreicher-Staribacher
[email protected]
Christos Antoniou
Limassol, Cyprus
PKF Savvides & Co
[email protected]
François Duhau
Paris, France
PKF Ampersand
[email protected]
Thomas Diederich
Hamburg, Germany
PKF Fasselt Schlage
[email protected]
S Santhanakrishnan
Chennai, India
PKF Sridhar & Santhanam
[email protected]
Umberto Giacometti
Milan, Italy
PKF Italia SpA
[email protected]
Hans van Sonderen
Delft, Netherlands
PKF Wallast
[email protected]
Sergey Shapiguzov
Moscow, Russian Federation
FBK
[email protected]
Martin Goodchild
London, UK
PKF (UK) LLP
[email protected]
North America and the Caribbean
President
Terry Snyder
Atlanta, USA
PKF North America
[email protected]
Director of International Business
Job Dieleman
Atlanta, USA
PKF North America
[email protected]
Antigua
Bahamas
Belize
Bermuda
British Virgin Islands
Jamaica
Nevis
Puerto Rico
St Kitts
St Lucia
viii
Canada
Grand Cayman
Grenada
Guatemala
Guyana
Trinidad & Tobago
Turks & Caicos Islands
United States
International Committees
International Professional Standards Committee
Garron M Chaitowitz.........Johannesburg, South [email protected]
Ray Ellison.......................Salt Lake City, [email protected]
Nicole Kissun...................London, [email protected]
Angela Lynch...................Secretary PKF [email protected]
Ron Pendergast................New York, USA........................ [email protected]
Corinna Warlich................Hamburg, Germany....... [email protected]
Tim Sydenham.................Sydney, [email protected]
International Tax Committee
Chairman
Jon Hills...........................London, [email protected]
Gustavo Director...............Buenos Aires, Argentina...... [email protected]
David Blake......................Sydney, [email protected]
Eugene du Plessis............Johannesburg, South Africa.... [email protected]
Jim Alajbegu....................New York, [email protected]
Frenk van Vliet..................Woerden, [email protected]
International Business Development Committee
Chairman
Stephen Darley.................Asia Pac Regional Director..... [email protected]
Butch Abbott....................Johannesburg, South Africa...... [email protected]
Chris Clay........................London, [email protected]
Job Dieleman...................Atlanta, [email protected]
Oliver Grosse-Brauckmann....EMEI Regional [email protected]
Carolyn Morgan................Atlanta, USA................................. [email protected]
Sergio Arturo Villagarcia....... Buenos Aires, Argentina... [email protected]
Sarah Waley.....................Sydney, [email protected]
Sebastian Wohldorf...........Munich, Germany............ [email protected]
International Corporate Finance Committee
Chairman
Marcus Jüngling...............Frankfurt, Germany.... [email protected]
Helmut Beck....................Wuerzburg, [email protected]
Guy Castinel.....................Marseille, [email protected]
Duncan Church..................Johannesburg, South Africa.... [email protected]
Cam Crawford..................Calgary, Canada.................. [email protected]
David Duke......................Atlanta, [email protected]
Umberto Giacometti..........Milan, [email protected]
Charlie Greer....................Charlotte, [email protected]
ix
Committee
Chairman
Theo Vermaak..................New York, [email protected]
International Committees
Marcelo H Katz.................Buenos Aires, Argentina.... [email protected]
Michela Landina...............Verona, [email protected]
Mark Lister.......................Leeds, [email protected]
Nicola Munerati................Verona, Italy................................... [email protected]
Alexander Paul.................Munich, [email protected]
Bruce R Gordon................Sydney, [email protected]
James Turner...................Leeds, [email protected]
Committee
International Hospitality Consulting Committee
Chairman
Michael Widmann.............Vienna, Austria.......... [email protected]
John Alexander Dubai.......UAE.................................................jalex@pkf-tch.com
Wingsee Auyeung.............Shanghai, [email protected]
John L Baldante...............New York, [email protected]
Thomas E Callahan..........San Francisco, USA............ [email protected]
Robert Barnard.................London, UK........................ [email protected]
David F Larone.................Toronto, Canada................. [email protected]
Ulf Templin.......................Munich, [email protected]
International Corporate Recovery & Advisory Committee
Chairman
Ken Whittingham..............Sydney, [email protected]
Trevor Birch......................London, United Kingdom......... [email protected]
Allen Wilen.......................New York, [email protected]
Meade Malone.................British Virgin Islands................... [email protected]
Dawin Tang......................Kuala Lumpur, Malaysia......... [email protected]
Neil McHardy...................Durban, South Africa............... [email protected]
or [email protected]
x
Locations - (Alphabetical by Country & City)
Angola . . . . . . . . . . . . . . . . . . . . . 91
Luanda . . . . . . . . . . . . . . . . . . . . . 91
Antigua . . . . . . . . . . . . . . . . . . . . 91
St John’s . . . . . . . . . . . . . . . . . . . . 91
Argentina . . . . . . . . . . . . . . . . . . 92
Buenos Aires . . . . . . . . . . . . . . . . . 92
Australia . . . . . . . . . . . . . . . . . . . 92
Sydney . . . . . . . . . . . . . . . . . . . . . 92
Adelaide . . . . . . . . . . . . . . . . . . . . 93
Brisbane . . . . . . . . . . . . . . . . . . . . 93
Canberra . . . . . . . . . . . . . . . . . . . . 94
Central Coast . . . . . . . . . . . . . . . . 94
Hobart . . . . . . . . . . . . . . . . . . . . . . 94
Melbourne . . . . . . . . . . . . . . . . . . . 95
Mount Barker . . . . . . . . . . . . . . . . 95
Perth . . . . . . . . . . . . . . . . . . . . . . . 95
Surfers Paradise, Gold Coast . . . . . 96
Sydney, City . . . . . . . . . . . . . . . . . .96
Sydney, Southern Sydney . . . . . . . . 97
Austria . . . . . . . . . . . . . . . . . . . . 97
Graz . . . . . . . . . . . . . . . . . . . . . . . 97
Salzburg . . . . . . . . . . . . . . . . . . . . 97
Salzburg (Hotel Consulting) . . . . . . 98
Vienna . . . . . . . . . . . . . . . . . . . . . 98
Vienna (Hotel Consulting) . . . . . . . . 98
B
Bahamas . . . . . . . . . . . . . . . . . . . 98
Nassau . . . . . . . . . . . . . . . . . . . . . 98
Freeport . . . . . . . . . . . . . . . . . . . . 99
Bahrain (Kingdom of) . . . . . . . . 99
Bahrain . . . . . . . . . . . . . . . . . . . . . 99
Belarus . . . . . . . . . . . . . . . . . . . . 99
Minsk . . . . . . . . . . . . . . . . . . . . . . 99
Belgium . . . . . . . . . . . . . . . . . . . . 99
Antwerp . . . . . . . . . . . . . . . . . . . . 99
Brussels . . . . . . . . . . . . . . . . . . . 100
Hasselt . . . . . . . . . . . . . . . . . . . . 100
Knokke . . . . . . . . . . . . . . . . . . . . 100
British Virgin Islands . . . . . . . . 103
Road Town, Tortola . . . . . . . . . . . 103
Bulgaria . . . . . . . . . . . . . . . . . . 104
C
Cambodia . . . . . . . . . . . . . . . . . 104
Cameroon . . . . . . . . . . . . . . . . . 104
Douala . . . . . . . . . . . . . . . . . . . . 104
Canada . . . . . . . . . . . . . . . . . . . 104
Calgary . . . . . . . . . . . . . . . . . . . . 104
Markham . . . . . . . . . . . . . . . . . . 105
Montreal . . . . . . . . . . . . . . . . . . . 105
Nanaimo . . . . . . . . . . . . . . . . . . . 105
North Vancouver . . . . . . . . . . . . . 105
Red Deer . . . . . . . . . . . . . . . . . . .105
Regina . . . . . . . . . . . . . . . . . . . . 106
Saskatoon . . . . . . . . . . . . . . . . . . 106
Toronto . . . . . . . . . . . . . . . . . . . . 106
Toronto PKF Consulting Inc . . . . . 106
Vancouver . . . . . . . . . . . . . . . . . . 107
Victoria Vancouver PKF Consulting Inc . . . . 107
Winnipeg . . . . . . . . . . . . . . . . . . . 107
Cayman Islands . . . . . . . . . . . . 108
George Town . . . . . . . . . . . . . . . . 108
Grand Cayman . . . . . . . . . . . . . . 108
Channel Islands . . . . . . . . . . . . 109
Guernsey . . . . . . . . . . . . . . . . . . 109
Chile . . . . . . . . . . . . . . . . . . . . . 109
Santiago . . . . . . . . . . . . . . . . . . . 109
China . . . . . . . . . . . . . . . . . . . . . 109
Beijing . . . . . . . . . . . . . . . . . . . . . 109
Shanghai . . . . . . . . . . . . . . . . . . . 110
Colombia . . . . . . . . . . . . . . . . . . 110
Bogotá . . . . . . . . . . . . . . . . . . . . 110
Medellin . . . . . . . . . . . . . . . . . . . 111
Costa Rica . . . . . . . . . . . . . . . . .111
San Jose . . . . . . . . . . . . . . . . . . . 111
Belize . . . . . . . . . . . . . . . . . . . . 100
Belize City . . . . . . . . . . . . . . . . . . 100
Côte d’Ivoire . . . . . . . . . . . . . . . 111
Abidjan . . . . . . . . . . . . . . . . . . . . 111
Bolivia . . . . . . . . . . . . . . . . . . . . 101
Cochabamba . . . . . . . . . . . . . . . . 101
La Paz . . . . . . . . . . . . . . . . . . . . 101
Santa Cruz . . . . . . . . . . . . . . . . . 101
Cyprus . . . . . . . . . . . . . . . . . . . . 112
Limassol . . . . . . . . . . . . . . . . . . . 112
Nicosia . . . . . . . . . . . . . . . . . . . . 112
Bosnia and Herzegovina . . . . . 101
Sarajevo . . . . . . . . . . . . . . . . . . . 101
Brazil . . . . . . . . . . . . . . . . . . . . . 102
Sao Paulo . . . . . . . . . . . . . . . . . . 102
Curitiba . . . . . . . . . . . . . . . . . . . . 102
Porto Alegre . . . . . . . . . . . . . . . . 102
Recife . . . . . . . . . . . . . . . . . . . . . 103
Rio de Janeiro . . . . . . . . . . . . . . . 103
Czech Republic . . . . . . . . . . . . . 112
Prague . . . . . . . . . . . . . . . . . . . . 112
D
Denmark . . . . . . . . . . . . . . . . . . 113
Copenhagen Glostrup . . . . . . . . . 113
Dominican Republic . . . . . . . . . 113
Santo Domingo . . . . . . . . . . . . . . 113
1
Country &
City
A
Algeria . . . . . . . . . . . . . . . . . . . . . 91
Alger . . . . . . . . . . . . . . . . . . . . . . . 91
E
Ecuador . . . . . . . . . . . . . . . . . . . 113
Guayaquil . . . . . . . . . . . . . . . . . . 113
Quito . . . . . . . . . . . . . . . . . . . . . . 114
Ghana . . . . . . . . . . . . . . . . . . . . 126
Accra . . . . . . . . . . . . . . . . . . . . . 126
Kumasi . . . . . . . . . . . . . . . . . . . . 127
Tema . . . . . . . . . . . . . . . . . . . . . 127
Egypt . . . . . . . . . . . . . . . . . . . . . 114
Cairo . . . . . . . . . . . . . . . . . . . . . . 114
Greece . . . . . . . . . . . . . . . . . . . . 127
Athens . . . . . . . . . . . . . . . . . . . . 127
Thessaloniki . . . . . . . . . . . . . . . . 128
El Salvador . . . . . . . . . . . . . . . . 114
San Salvador . . . . . . . . . . . . . . . . 114
Estonia . . . . . . . . . . . . . . . . . . . 115
Tallinn . . . . . . . . . . . . . . . . . . . . . 115
Country &
City
F
Fiji . . . . . . . . . . . . . . . . . . . . . . . 115
Lautoka . . . . . . . . . . . . . . . . . . . . 115
Suva . . . . . . . . . . . . . . . . . . . . . . 115
Finland . . . . . . . . . . . . . . . . . . . 116
France . . . . . . . . . . . . . . . . . . . . 116
Lyon . . . . . . . . . . . . . . . . . . . . . . 116
Marseille . . . . . . . . . . . . . . . . . . . 116
Nantes . . . . . . . . . . . . . . . . . . . . 117
Paris . . . . . . . . . . . . . . . . . . . . . . 117
St Nazaire . . . . . . . . . . . . . . . . . . 117
Strasbourg . . . . . . . . . . . . . . . . . 118
G
Gambia (The) . . . . . . . . . . . . . . 118
Banjul . . . . . . . . . . . . . . . . . . . . . 118
Georgia . . . . . . . . . . . . . . . . . . . 118
Tbilisi . . . . . . . . . . . . . . . . . . . . . 118
Germany . . . . . . . . . . . . . . . . . . 119
Balingen . . . . . . . . . . . . . . . . . . . 119
Berlin . . . . . . . . . . . . . . . . . . . . . 119
Braunschweig . . . . . . . . . . . . . . . 119
Cologne . . . . . . . . . . . . . . . . . . . 120
Dresden . . . . . . . . . . . . . . . . . . . 120
Duisburg . . . . . . . . . . . . . . . . . . . 120
Frankfurt . . . . . . . . . . . . . . . 121, 126
Haldensleben . . . . . . . . . . . . . . . 121
Halle . . . . . . . . . . . . . . . . . . . . . . 121
Hamburg . . . . . . . . . . . . . . . 119, 121
Haren (Ems) . . . . . . . . . . . . . . . . 122
Heidelberg . . . . . . . . . . . . . . . . . . 122
Helmstedt . . . . . . . . . . . . . . . . . . 122
Herford . . . . . . . . . . . . . . . . . . . . 122
Leipzig . . . . . . . . . . . . . . . . . . . . 122
Magdeburg . . . . . . . . . . . . . . . . . 123
Munich . . . . . . . . . . . . . . . . 123, 126
Nuremberg . . . . . . . . . . . . . . . . . 123
Oldenburg . . . . . . . . . . . . . . . . . . 123
Osnabrück . . . . . . . . . . . . . . . . . 124
Potsdam . . . . . . . . . . . . . . . . . . . 124
Rostock . . . . . . . . . . . . . . . . . . . . 124
Rottweil . . . . . . . . . . . . . . . . . . . . 125
Saarbruecken . . . . . . . . . . . . . . . 125
Stuttgart . . . . . . . . . . . . . . . . . . . 125
Tauberbischofsheim . . . . . . . . . . . 125
Wuerzburg . . . . . . . . . . . . . . . . . 126
2
Grenada . . . . . . . . . . . . . . . . . . 128
St George’s . . . . . . . . . . . . . . . . . 128
Guatemala . . . . . . . . . . . . . . . . 128
Guatemala City . . . . . . . . . . . . . . 128
Guyana . . . . . . . . . . . . . . . . . . . 128
Georgetown . . . . . . . . . . . . . . . . .128
H
Honduras . . . . . . . . . . . . . . . . . 129
Tegucigalpa . . . . . . . . . . . . . . . . . 129
Hong Kong . . . . . . . . . . . . . . . . 129
Hungary . . . . . . . . . . . . . . . . . . 129
Budapest . . . . . . . . . . . . . . . . . . 129
I
India . . . . . . . . . . . . . . . . . . . . . 130
Bangalore . . . . . . . . . . . . . . . . . . 130
Chennai . . . . . . . . . . . . . . . . . . . 130
Coimbatore . . . . . . . . . . . . . . . . . 130
Hyderabad . . . . . . . . . . . . . . . . . .130
Mumbai . . . . . . . . . . . . . . . . . . . 131
New Delhi . . . . . . . . . . . . . . . . . . 131
Indonesia . . . . . . . . . . . . . . . . . 131
Jakarta . . . . . . . . . . . . . . . . . . . . 131
Surabaya . . . . . . . . . . . . . . . . . . .131
Medan . . . . . . . . . . . . . . . . . . . . 132
Ireland . . . . . . . . . . . . . . . . . . . . 132
Dublin . . . . . . . . . . . . . . . . . . . . . 132
Isle of Man . . . . . . . . . . . . . . . . 133
Douglas . . . . . . . . . . . . . . . . . . . 133
Israel . . . . . . . . . . . . . . . . . . . . . 133
Tel Aviv . . . . . . . . . . . . . . . . . . . . 133
Italy . . . . . . . . . . . . . . . . . . . . . . 133
Bari . . . . . . . . . . . . . . . . . . . . . . . 133
Bologna . . . . . . . . . . . . . . . . . . . 134
Brescia . . . . . . . . . . . . . . . . . . . . 134
Florence . . . . . . . . . . . . . . . . . . . 134
Milan . . . . . . . . . . . . . . . . . . . . . 134
Naples . . . . . . . . . . . . . . . . . . . . 134
Padova . . . . . . . . . . . . . . . . . . . . 135
Rome . . . . . . . . . . . . . . . . . . . . . 135
Verona . . . . . . . . . . . . . . . . . . . . 135
J
Jamaica . . . . . . . . . . . . . . . . . . 136
Kingston . . . . . . . . . . . . . . . . . . . 136
St Ann . . . . . . . . . . . . . . . . . . . . . 136
Jordan . . . . . . . . . . . . . . . . . . . . 137
Amman . . . . . . . . . . . . . . . . . . . . 137
K
Kazakhstan . . . . . . . . . . . . . . . . 138
Almaty . . . . . . . . . . . . . . . . . . . . 138
Kenya . . . . . . . . . . . . . . . . . . . . 138
Kisumu . . . . . . . . . . . . . . . . . . . . 138
Mombasa . . . . . . . . . . . . . . . . . . 138
Nairobi . . . . . . . . . . . . . . . . . . . . 138
Nakuru . . . . . . . . . . . . . . . . . . . . 139
Kuwait . . . . . . . . . . . . . . . . . . . . 139
Kuwait . . . . . . . . . . . . . . . . . . . . .139
L
Latvia . . . . . . . . . . . . . . . . . . . . 139
Riga . . . . . . . . . . . . . . . . . . . . . . 139
Lebanon . . . . . . . . . . . . . . . . . . 140
Beirut . . . . . . . . . . . . . . . . . . . . . 140
Liberia . . . . . . . . . . . . . . . . . . . . 140
Monrovia . . . . . . . . . . . . . . . . . . . 140
Lithuania . . . . . . . . . . . . . . . . . . 140
Luxembourg . . . . . . . . . . . . . . . 141
Luxembourg . . . . . . . . . . . . . . . . 141
Luxembourg-Strassen . . . . . . . . . 141
M
Malaysia . . . . . . . . . . . . . . . . . . 141
Kuala Lumpur . . . . . . . . . . . . . . . 141
Penang . . . . . . . . . . . . . . . . . . . . 141
Kelantan . . . . . . . . . . . . . . . . . . . 141
Sabah . . . . . . . . . . . . . . . . . . . . . 142
Malta . . . . . . . . . . . . . . . . . . . . . 142
Birkirkara . . . . . . . . . . . . . . . . . . 142
Sliema . . . . . . . . . . . . . . . . . . . . 142
Mauritius . . . . . . . . . . . . . . . . . .143
Port Louis . . . . . . . . . . . . . . . . . . 143
Mexico . . . . . . . . . . . . . . . . . . . 143
Mexico City Polanco . . . . . . . . . . 143
Mexico City Downtown . . . . . . . . 144
Mexico City Del Valle . . . . . . . . . . 144
Cancún . . . . . . . . . . . . . . . . . . . . 144
Celaya . . . . . . . . . . . . . . . . . . . . . 144
Guadalajara . . . . . . . . . . . . . . . . . 145
Mérida . . . . . . . . . . . . . . . . . . . . 145
Puebla . . . . . . . . . . . . . . . . . . . . 145
Querétaro . . . . . . . . . . . . . . . . . . 145
Toluca . . . . . . . . . . . . . . . . . . . . . 145
Veracruz . . . . . . . . . . . . . . . . . . . 146
Morocco . . . . . . . . . . . . . . . . . . 146
Casablanca . . . . . . . . . . . . . . . . . 146
Mozambique . . . . . . . . . . . . . . . 146
Maputo . . . . . . . . . . . . . . . . . . . . 146
Myanmar . . . . . . . . . . . . . . . . . . 147
N
Namibia . . . . . . . . . . . . . . . . . . . 147
Windhoek . . . . . . . . . . . . . . . . . . 147
Netherlands . . . . . . . . . . . . . . . 147
Amsterdam . . . . . . . . . . . . . . . . . 147
Delft . . . . . . . . . . . . . . . . . . . . . . 148
Rotterdam . . . . . . . . . . . . . . . . . . 148
Woerden . . . . . . . . . . . . . . . . . . . 148
Nevis . . . . . . . . . . . . . . . . . . . . . 149
Charlestown . . . . . . . . . . . . . . . . 149
New Zealand . . . . . . . . . . . . . . . 149
Auckland . . . . . . . . . . . . . . . . . . . 149
Auckland - Takapuna . . . . . . . . . . 149
Christchurch . . . . . . . . . . . . . . . . 150
Hastings . . . . . . . . . . . . . . . . . . . 150
Kaitaia . . . . . . . . . . . . . . . . . . . . . 150
Kerikeri . . . . . . . . . . . . . . . . . . . . 150
Paihia . . . . . . . . . . . . . . . . . . . . . 151
Palmerston North . . . . . . . . . . . . 151
Wellington . . . . . . . . . . . . . . . . . . 151
Nicaragua . . . . . . . . . . . . . . . . . 151
Managua . . . . . . . . . . . . . . . . . . .151
Niger . . . . . . . . . . . . . . . . . . . . . 152
Niamey . . . . . . . . . . . . . . . . . . . . 152
Nigeria . . . . . . . . . . . . . . . . . . . .152
Lagos . . . . . . . . . . . . . . . . . . . . . 152
Abuja . . . . . . . . . . . . . . . . . . . . . 152
Bauchi . . . . . . . . . . . . . . . . . . . . 153
Jos . . . . . . . . . . . . . . . . . . . . . . . 153
Kaduna . . . . . . . . . . . . . . . . . . . . 153
Kano . . . . . . . . . . . . . . . . . . . . . . 153
Norway . . . . . . . . . . . . . . . . . . . 153
O
Oman (Sultanate of) . . . . . . . . . 154
Muscat . . . . . . . . . . . . . . . . . . . . 154
P
Panama . . . . . . . . . . . . . . . . . . . 154
Panama . . . . . . . . . . . . . . . . . . . 154
Papua New Guinea . . . . . . . . . . 155
Mount Hagen . . . . . . . . . . . . . . . 155
Port Moresby . . . . . . . . . . . . . . . . 155
Paraguay . . . . . . . . . . . . . . . . . . 155
Asuncion . . . . . . . . . . . . . . . . . . . 155
Peru . . . . . . . . . . . . . . . . . . . . . . 156
Lima . . . . . . . . . . . . . . . . . . . . . . 156
Poland . . . . . . . . . . . . . . . . . . . . 156
Warsaw . . . . . . . . . . . . . . . . . . . . 156
3
Country &
City
Japan . . . . . . . . . . . . . . . . . . . . 137
Tokyo . . . . . . . . . . . . . . . . . . . . . 137
Osaka . . . . . . . . . . . . . . . . . . . . . 137
Portugal . . . . . . . . . . . . . . . . . . 157
Lisbon . . . . . . . . . . . . . . . . . . . . . 157
Oporto . . . . . . . . . . . . . . . . . . . . .158
Puerto Rico . . . . . . . . . . . . . . . . 159
San Juan . . . . . . . . . . . . . . . . . . 159
Q
Qatar . . . . . . . . . . . . . . . . . . . . . 159
Doha . . . . . . . . . . . . . . . . . . . . . . 159
Country &
City
R
Romania . . . . . . . . . . . . . . . . . . 159
Bucharest . . . . . . . . . . . . . . . . . . 159
Timisoara . . . . . . . . . . . . . . . . . . 160
St Lucia . . . . . . . . . . . . . . . . . . . 171
Castries . . . . . . . . . . . . . . . . . . . .171
Sweden . . . . . . . . . . . . . . . . . . . 171
Switzerland . . . . . . . . . . . . . . . . 171
Geneva . . . . . . . . . . . . . . . . . . . . 171
Lugano . . . . . . . . . . . . . . . . . . . . 172
Zurich . . . . . . . . . . . . . . . . . . . . . 172
Zug . . . . . . . . . . . . . . . . . . . . . . . 172
T
Taiwan . . . . . . . . . . . . . . . . . . . . 173
Taipei . . . . . . . . . . . . . . . . . . . . . 173
Kaohsiung . . . . . . . . . . . . . . . . . . 173
Taichung . . . . . . . . . . . . . . . . . . . 173
Russia (The Russian Federation) 160
Kazan . . . . . . . . . . . . . . . . . . . . . 160
Moscow . . . . . . . . . . . . . . . . . . . 161
St Petersburg . . . . . . . . . . . . . . . 161
Tanzania . . . . . . . . . . . . . . . . . . 174
Dar-es-Salaam . . . . . . . . . . . . . . 174
Rwanda . . . . . . . . . . . . . . . . . . . 161
Kigali . . . . . . . . . . . . . . . . . . . . . .161
Togo . . . . . . . . . . . . . . . . . . . . . . 174
Lomé . . . . . . . . . . . . . . . . . . . . . 174
S
Saudi Arabia . . . . . . . . . . . . . . . 162
Dammam . . . . . . . . . . . . . . . . . . 162
Jeddah . . . . . . . . . . . . . . . . . . . . 162
Riyadh . . . . . . . . . . . . . . . . . . . . .162
Trinidad & Tobago . . . . . . . . . . 175
Port of Spain . . . . . . . . . . . . . . . . 175
Senegal . . . . . . . . . . . . . . . . . . . 162
Dakar . . . . . . . . . . . . . . . . . . . . . 162
Serbia . . . . . . . . . . . . . . . . . . . . 163
Belgrade . . . . . . . . . . . . . . . . . . . 163
Sierra Leone . . . . . . . . . . . . . . . 163
Freetown . . . . . . . . . . . . . . . . . . . 163
Singapore . . . . . . . . . . . . . . . . . 163
Singapore . . . . . . . . . . . . . . . . . . 163
Slovak Republic . . . . . . . . . . . . 164
Bratislava . . . . . . . . . . . . . . . . . . 164
Kosice . . . . . . . . . . . . . . . . . . . . . 164
Prievidza . . . . . . . . . . . . . . . . . . . 164
Slovenia . . . . . . . . . . . . . . . . . . 164
Ljubljana . . . . . . . . . . . . . . . . . . . 164
South Africa . . . . . . . . . . . . . . . 165
Bloemfontein . . . . . . . . . . . . . . . . 165
Cape Town . . . . . . . . . . . . . . . . . 165
Durban . . . . . . . . . . . . . . . . . . . . 166
George . . . . . . . . . . . . . . . . . . . . 166
Johannesburg . . . . . . . . . . . . . . . 167
Port Elizabeth . . . . . . . . . . . . . . . 167
Pretoria . . . . . . . . . . . . . . . . . . . . 168
Welkom . . . . . . . . . . . . . . . . . . . .168
Spain . . . . . . . . . . . . . . . . . . . . . 168
Barcelona . . . . . . . . . . . . . . . . . . 168
Bilbao . . . . . . . . . . . . . . . . . . . . . 169
Madrid . . . . . . . . . . . . . . . . . . . . 169
Seville . . . . . . . . . . . . . . . . . . . . . 169
Soria . . . . . . . . . . . . . . . . . . . . . . 170
Donostia-San Sebastian . . . . . . . . 170
Vitoria . . . . . . . . . . . . . . . . . . . . . 170
St Kitts . . . . . . . . . . . . . . . . . . . 170
Basseterre . . . . . . . . . . . . . . . . . . 170
4
Tunisia . . . . . . . . . . . . . . . . . . . . 175
Tunis . . . . . . . . . . . . . . . . . . . . . . 175
U
Uganda . . . . . . . . . . . . . . . . . . . 175
Kampala . . . . . . . . . . . . . . . . . . . 175
Ukraine . . . . . . . . . . . . . . . . . . . 176
Kiev . . . . . . . . . . . . . . . . . . . . . . 176
United Arab Emirates . . . . . . . . 176
Abu Dhabi . . . . . . . . . . . . . . . . . . 176
Dubai . . . . . . . . . . . . . . . . . . . . . 176
Dubai Internet City Office . . . . . . . 177
Jebel Ali . . . . . . . . . . . . . . . . . . . 177
Sharjah . . . . . . . . . . . . . . . . . . . . 177
United Kingdom . . . . . . . . . . . . 178
Alton . . . . . . . . . . . . . . . . . . . . . . 183
Birmingham . . . . . . . . . . . . . . . . 179
Birmingham - PKF Financial
Planning Ltd . . . . . . . . . 179
Bristol . . . . . . . . . . . . . . . . . . . . . 183
Cardiff . . . . . . . . . . . . . . . . . . . . . 183
Derby . . . . . . . . . . . . . . . . . . . . . 180
Edinburgh . . . . . . . . . . . . . . . . . . 182
Glasgow . . . . . . . . . . . . . . . . . . . 182
Great Yarmouth . . . . . . . . . . . . . . 178
Guildford . . . . . . . . . . . . . . . . . . . 183
Ipswich . . . . . . . . . . . . . . . . . . . . 178
Leeds . . . . . . . . . . . . . . . . . . . . . 181
Leicester . . . . . . . . . . . . . . . . . . . 180
Lincoln . . . . . . . . . . . . . . . . . . . . 180
Liverpool . . . . . . . . . . . . . . . . . . . 181
London . . . . . . . . . . . . . . . . . . . . 184
London - PKF International . . . . . .184
Manchester . . . . . . . . . . . . . . . . . 181
Norwich . . . . . . . . . . . . . . . . . . . 179
Nottingham . . . . . . . . . . . . . . . . . 180
Scotland . . . . . . . . . . . . . . . . . . . 182
Sheffield . . . . . . . . . . . . . . . . . . . 182
United States of America . . . . . 185
Akron . . . . . . . . . . . . . . . . . . . . . 205
Alabama . . . . . . . . . . . . . . . . . . . 185
Alpharetta . . . . . . . . . . . . . . . . . . 191
Appleton . . . . . . . . . . . . . . . . . . . 211
Arizona . . . . . . . . . . . . . . . . . . . . 185
Atlanta . . . . . . . . . . . . . . . . 191, 213
Birmingham . . . . . . . . . . . . . . . . 185
Boston . . . . . . . . . . . . . . . . 195, 213
Bozeman . . . . . . . . . . . . . . . . . . . 214
Bridgewater . . . . . . . . . . . . . . . . . 198
California . . . . . . . . . . . . . . . 186, 214
Charlotte . . . . . . . . . . . . . . . . . . . 205
Chicago . . . . . . . . . . . . . . . . . . . 192
Cincinnati . . . . . . . . . . . . . . . . . . 206
Clinton . . . . . . . . . . . . . . . . . . . . 208
Colorado . . . . . . . . . . . . . . . . . . . 190
Connecticut . . . . . . . . . . . . . . . . . 190
Dallas . . . . . . . . . . . . . . . . . . . . . 214
Detroit . . . . . . . . . . . . . . . . . . . . . 196
Dixon . . . . . . . . . . . . . . . . . . . . . 193
Eau Claire . . . . . . . . . . . . . . . . . . 211
Edison . . . . . . . . . . . . . . . . . . . . . 198
El Centro . . . . . . . . . . . . . . . . . . . 186
Encino . . . . . . . . . . . . . . . . . . . . . 186
Fairfax . . . . . . . . . . . . . . . . . . . . . 210
Florida . . . . . . . . . . . . . . . . . . . . . 215
Fort Collins . . . . . . . . . . . . . . . . . 190
Freeport . . . . . . . . . . . . . . . . . . . 193
Georgia . . . . . . . . . . . . . . . . 191, 213
Green Bay . . . . . . . . . . . . . . . . . . 212
Hackensack . . . . . . . . . . . . . . . . 199
Harrison . . . . . . . . . . . . . . . . . . . 201
Hawaii . . . . . . . . . . . . . . . . . . . . . 192
Honolulu . . . . . . . . . . . . . . . . . . . 192
Houston . . . . . . . . . . . . . . . 209, 214
Illinois . . . . . . . . . . . . . . . . . . . . . 192
Indiana . . . . . . . . . . . . . . . . 194, 214
Indianapolis . . . . . . . . . . . . . . . . . 214
Jacksonville . . . . . . . . . . . . . . . . . 215
Jefferson . . . . . . . . . . . . . . . . . . . 194
Kansas . . . . . . . . . . . . . . . . . . . . 195
La Crosse . . . . . . . . . . . . . . . . . . 212
Las Vegas . . . . . . . . . . . . . . . . . . 197
Livingston . . . . . . . . . . . . . . . . . . 199
Los Angeles . . . . . . . . . . . . 186, 214
Madison . . . . . . . . . . . . . . . . . . . 212
Maine . . . . . . . . . . . . . . . . . . . . . 215
Marshfield . . . . . . . . . . . . . . . . . . 212
Maryland . . . . . . . . . . . . . . . . . . . 195
Massachusetts . . . . . . . . . . 195, 213
Melville . . . . . . . . . . . . . . . . . . . . 201
Mendota . . . . . . . . . . . . . . . . . . . 194
Menomonie . . . . . . . . . . . . . . . . . 212
Michigan . . . . . . . . . . . . . . . . . . . 196
Milwaukee . . . . . . . . . . . . . . . . . .212
Minneapolis . . . . . . . . . . . . . . . . . 196
Minnesota . . . . . . . . . . . . . . . . . . 196
Missouri . . . . . . . . . . . . . . . . . . . 197
Mobile . . . . . . . . . . . . . . . . . . . . . 185
Montana . . . . . . . . . . . . . . . . . . . 214
Nevada . . . . . . . . . . . . . . . . . . . . 197
New Jersey . . . . . . . . . . . . . . . . . 198
New Windsor . . . . . . . . . . . . . . . . 202
New York . . . . . . . . . . . . . . . 201, 215
New York City . . . . . . . . . . . . . . . 203
New York Westchester . . . . . . . . . 204
Newport . . . . . . . . . . . . . . . . . . . 208
Newport Beach . . . . . . . . . . . . . . 187
Newport News . . . . . . . . . . . . . . . 209
Norfolk . . . . . . . . . . . . . . . . . . . . 210
North Carolina . . . . . . . . . . . . . . . 205
Norwell . . . . . . . . . . . . . . . . . . . . 196
Ohio . . . . . . . . . . . . . . . . . . . . . . 205
Olkahoma . . . . . . . . . . . . . . . . . . 206
Paramus . . . . . . . . . . . . . . . . . . . 200
Pennsylvania . . . . . . . . . . . . 206, 215
Philadelphia . . . . . . . . . . . . .206, 215
Portland . . . . . . . . . . . . . . . . . . . 215
Princeton . . . . . . . . . . . . . . . . . . 200
Providence . . . . . . . . . . . . . . . . . 208
Redlands . . . . . . . . . . . . . . . . . . . 189
Rhinelander . . . . . . . . . . . . . . . . . 213
Rhode Island . . . . . . . . . . . . . . . . 208
Rice Lake . . . . . . . . . . . . . . . . . . 213
Richmond . . . . . . . . . . . . . . . . . . 210
Rockford . . . . . . . . . . . . . . . . . . . 194
Rockville . . . . . . . . . . . . . . . . . . . 195
San Diego . . . . . . . . . . . . . . . . . . 188
San Francisco . . . . . . . . . . . 189, 215
San Jose . . . . . . . . . . . . . . . . . . . 189
Seattle-Tacoma-Bellevue . . . . . . . 211
South Carolina . . . . . . . . . . . . . . . 208
Spartanburg . . . . . . . . . . . . . . . . 209
Spokane . . . . . . . . . . . . . . . . . . . 211
St Charles . . . . . . . . . . . . . . . . . . 197
St Louis . . . . . . . . . . . . . . . . . . . 197
St Paul . . . . . . . . . . . . . . . . . . . . 197
Stamford . . . . . . . . . . . . . . . . . . . 190
Sterling . . . . . . . . . . . . . . . . . . . . 194
Texas . . . . . . . . . . . . . . . . . 209, 214
Tucson . . . . . . . . . . . . . . . . . . . . 185
Tulsa . . . . . . . . . . . . . . . . . . . . . . 206
Virginia . . . . . . . . . . . . . . . . . . . . 209
Wall . . . . . . . . . . . . . . . . . . . . . . 200
Washington . . . . . . . . . . . . . . . . . 211
Washington D C . . . . . . . . . . . . . 215
Watsonville . . . . . . . . . . . . . . . . . 190
Wausau . . . . . . . . . . . . . . . . . . . .213
Westerly . . . . . . . . . . . . . . . . . . . 208
Wichita . . . . . . . . . . . . . . . . . . . . 195
Williamsburg . . . . . . . . . . . . . . . . 210
Wisconsin . . . . . . . . . . . . . . . . . . 211
Uruguay . . . . . . . . . . . . . . . . . . .216
Montevideo . . . . . . . . . . . . . . . . . 216
Uzbekistan . . . . . . . . . . . . . . . . 216
Tashkent . . . . . . . . . . . . . . . . . . . 216
V
Venezuela . . . . . . . . . . . . . . . . . 216
Caracas . . . . . . . . . . . . . . . . . . . 216
Vietnam . . . . . . . . . . . . . . . . . . . 217
Hanoi . . . . . . . . . . . . . . . . . . . . . 217
Ho Chi Minh . . . . . . . . . . . . . . . . 217
Danang City . . . . . . . . . . . . . . . . 217
Z
Zimbabwe . . . . . . . . . . . . . . . . . 217
Harare . . . . . . . . . . . . . . . . . . . . . 217
5
Country &
City
Locations (Alphabetical by City & Country)
City &
Country
A
Abidjan . . . . . . . . . . . . . . . . . . . . . . . . Côte d’Ivoire . . . . . . . . . . . . . . . . . . . 111
Abu Dhabi . . . . . . . . . . . . . . . . . . . . . . United Arab Emirates . . . . . . . . . . . . 176
Abuja . . . . . . . . . . . . . . . . . . . . . . . . . Nigeria . . . . . . . . . . . . . . . . . . . . . . . 152
Accra . . . . . . . . . . . . . . . . . . . . . . . . . Ghana . . . . . . . . . . . . . . . . . . . . . . . 126
Adelaide . . . . . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . 93
Akron . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 205
Alabama . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 185
Alger . . . . . . . . . . . . . . . . . . . . . . . . . . Algeria . . . . . . . . . . . . . . . . . . . . . . . . 91
Almaty . . . . . . . . . . . . . . . . . . . . . . . . Kazakhstan . . . . . . . . . . . . . . . . . . . 138
Alpharetta . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 191
Alton . . . . . . . . . . . . . . . . . . . . . . . . . . United Kingdom . . . . . . . . . . . . . . . . 183
Amman . . . . . . . . . . . . . . . . . . . . . . . . Jordan . . . . . . . . . . . . . . . . . . . . . . . 137
Amsterdam . . . . . . . . . . . . . . . . . . . . . Netherlands . . . . . . . . . . . . . . . . . . . 147
Antwerp . . . . . . . . . . . . . . . . . . . . . . . Belgium . . . . . . . . . . . . . . . . . . . . . . . 99
Appleton . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 211
Arizona . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 185
Asuncion . . . . . . . . . . . . . . . . . . . . . . . Paraguay . . . . . . . . . . . . . . . . . . . . . 155
Athens . . . . . . . . . . . . . . . . . . . . . . . . Greece . . . . . . . . . . . . . . . . . . . . . . . 127
Atlanta . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . 191, 213
Auckland . . . . . . . . . . . . . . . . . . . . . . . New Zealand . . . . . . . . . . . . . . . . . . 149
Auckland - Takapuna . . . . . . . . . . . . . . New Zealand . . . . . . . . . . . . . . . . . . 149
B
Bahrain . . . . . . . . . . . . . . . . . . . . . . . . Bahrain (Kingdom of) . . . . . . . . . . . . . 99
Balingen . . . . . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . . . . . 119
Bangalore . . . . . . . . . . . . . . . . . . . . . . India . . . . . . . . . . . . . . . . . . . . . . . . 130
Banjul . . . . . . . . . . . . . . . . . . . . . . . . . Gambia (The) . . . . . . . . . . . . . . . . . . 118
Barcelona . . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . . 168
Bari . . . . . . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . . 133
Basseterre . . . . . . . . . . . . . . . . . . . . . . St Kitts . . . . . . . . . . . . . . . . . . . . . . . 170
Bauchi . . . . . . . . . . . . . . . . . . . . . . . . Nigeria . . . . . . . . . . . . . . . . . . . . . . . 153
Beijing . . . . . . . . . . . . . . . . . . . . . . . . . China . . . . . . . . . . . . . . . . . . . . . . . . 109
Beirut . . . . . . . . . . . . . . . . . . . . . . . . . Lebanon . . . . . . . . . . . . . . . . . . . . . .140
Belgrade . . . . . . . . . . . . . . . . . . . . . . . Serbia . . . . . . . . . . . . . . . . . . . . . . . 163
Belize City . . . . . . . . . . . . . . . . . . . . . . Belize . . . . . . . . . . . . . . . . . . . . . . . . 100
Berlin . . . . . . . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . . . . . 119
Bilbao . . . . . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . . 169
Birkirkara . . . . . . . . . . . . . . . . . . . . . . Malta . . . . . . . . . . . . . . . . . . . . . . . . 142
Birmingham . . . . . . . . . . . . . . . . . . . . United Kingdom . . . . . . . . . . . . . . . . 179
Birmingham . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 185
Bloemfontein . . . . . . . . . . . . . . . . . . . . South Africa . . . . . . . . . . . . . . . . . . . 165
Bogotá . . . . . . . . . . . . . . . . . . . . . . . . Colombia . . . . . . . . . . . . . . . . . . . . . 110
Bologna . . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . . 134
Boston . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . 195, 213
Bozeman . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 214
Bratislava . . . . . . . . . . . . . . . . . . . . . . Slovak Republic . . . . . . . . . . . . . . . . 164
Braunschweig . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . . . . . 119
Brescia . . . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . . 134
Bridgewater . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 198
Brisbane . . . . . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . 93
Bristol . . . . . . . . . . . . . . . . . . . . . . . . . United Kingdom . . . . . . . . . . . . . . . . 183
Brussels . . . . . . . . . . . . . . . . . . . . . . . Belgium . . . . . . . . . . . . . . . . . . . . . . 100
Bucharest . . . . . . . . . . . . . . . . . . . . . . Romania . . . . . . . . . . . . . . . . . . . . . 159
Budapest . . . . . . . . . . . . . . . . . . . . . . Hungary . . . . . . . . . . . . . . . . . . . . . . 129
Buenos Aires . . . . . . . . . . . . . . . . . . . . Argentina . . . . . . . . . . . . . . . . . . . . . . 92
C
Cairo . . . . . . . . . . . . . . . . . . . . . . . . . . Egypt . . . . . . . . . . . . . . . . . . . . . . . . 114
Calgary . . . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 104
California . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 186
Canberra . . . . . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . 94
Cancún . . . . . . . . . . . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . . 144
Cape Town . . . . . . . . . . . . . . . . . . . . . South Africa . . . . . . . . . . . . . . . . . . . 165
Caracas . . . . . . . . . . . . . . . . . . . . . . . Venezuela . . . . . . . . . . . . . . . . . . . . 216
Cardiff . . . . . . . . . . . . . . . . . . . . . . . . . United Kingdom . . . . . . . . . . . . . . . . 183
Casablanca . . . . . . . . . . . . . . . . . . . . . Morocco . . . . . . . . . . . . . . . . . . . . . 146
6
D
Dakar . . . . . . . . . . . . . . . . . . . . . . . . . Senegal . . . . . . . . . . . . . . . . . . . . . . 162
Dallas . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 214
Dammam . . . . . . . . . . . . . . . . . . . . . . Saudi Arabia . . . . . . . . . . . . . . . . . . 162
Danang City . . . . . . . . . . . . . . . . . . . . Vietnam . . . . . . . . . . . . . . . . . . . . . . 217
Dar-es-Salaam . . . . . . . . . . . . . . . . . . Tanzania . . . . . . . . . . . . . . . . . . . . . 174
Delft . . . . . . . . . . . . . . . . . . . . . . . . . . Netherlands . . . . . . . . . . . . . . . . . . . 148
Derby . . . . . . . . . . . . . . . . . . . . . . . . . United Kingdom . . . . . . . . . . . . . . . . 180
Detroit . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 196
Dixon . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 193
Doha . . . . . . . . . . . . . . . . . . . . . . . . . . Qatar . . . . . . . . . . . . . . . . . . . . . . . . 159
Donostia-San Sebastian . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . . 170
Douala . . . . . . . . . . . . . . . . . . . . . . . . Cameroon . . . . . . . . . . . . . . . . . . . . 104
Douglas . . . . . . . . . . . . . . . . . . . . . . . Isle of Man . . . . . . . . . . . . . . . . . . . . 133
Dresden . . . . . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . . . . . 120
Dubai . . . . . . . . . . . . . . . . . . . . . . . . . United Arab Emirates . . . . . . . . . . . . 176
Dublin . . . . . . . . . . . . . . . . . . . . . . . . . Ireland . . . . . . . . . . . . . . . . . . . . . . . 132
Duisburg . . . . . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . . . . . 120
Durban . . . . . . . . . . . . . . . . . . . . . . . . South Africa . . . . . . . . . . . . . . . . . . . 166
E
Eau Claire . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 211
Edinburgh . . . . . . . . . . . . . . . . . . . . . . United Kingdom . . . . . . . . . . . . . . . . 182
Edison . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 198
El Centro . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 186
Encino . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 186
F
Fairfax . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 210
Florence . . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . . 134
Florida . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 215
Fort Collins . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 190
Frankfurt . . . . . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . 121, 126
Freeport . . . . . . . . . . . . . . . . . . . . . . . Bahamas . . . . . . . . . . . . . . . . . . . . . . 99
Freeport . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 193
Freetown . . . . . . . . . . . . . . . . . . . . . . . Sierra Leone . . . . . . . . . . . . . . . . . . 163
G
Geneva . . . . . . . . . . . . . . . . . . . . . . . . Switzerland . . . . . . . . . . . . . . . . . . . 171
George . . . . . . . . . . . . . . . . . . . . . . . . South Africa . . . . . . . . . . . . . . . . . . . 166
Georgetown . . . . . . . . . . . . . . . . . . . . Guyana . . . . . . . . . . . . . . . . . . . . . . 128
George Town . . . . . . . . . . . . . . . . . . . . Cayman Islands . . . . . . . . . . . . . . . . 108
Georgia . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . 191, 213
Glasgow . . . . . . . . . . . . . . . . . . . . . . . United Kingdom . . . . . . . . . . . . . . . . 182
Grand Cayman . . . . . . . . . . . . . . . . . . Cayman Islands . . . . . . . . . . . . . . . . 108
Graz . . . . . . . . . . . . . . . . . . . . . . . . . . Austria . . . . . . . . . . . . . . . . . . . . . . . . 97
Great Yarmouth . . . . . . . . . . . . . . . . . . United Kingdom . . . . . . . . . . . . . . . . 178
Green Bay . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 212
Guadalajara . . . . . . . . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . . 145
7
City &
Country
Castries . . . . . . . . . . . . . . . . . . . . . . . St Lucia . . . . . . . . . . . . . . . . . . . . . . 171
Celaya . . . . . . . . . . . . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . . 144
Central Coast . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . 94
Charlestown . . . . . . . . . . . . . . . . . . . . Nevis . . . . . . . . . . . . . . . . . . . . . . . . 149
Charlotte . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 205
Chennai . . . . . . . . . . . . . . . . . . . . . . . India . . . . . . . . . . . . . . . . . . . . . . . . 130
Chicago . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 192
Christchurch . . . . . . . . . . . . . . . . . . . . New Zealand . . . . . . . . . . . . . . . . . . 150
Cincinnati . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 206
Clinton . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 208
Cochabamba . . . . . . . . . . . . . . . . . . . . Bolivia . . . . . . . . . . . . . . . . . . . . . . . 101
Coimbatore . . . . . . . . . . . . . . . . . . . . . India . . . . . . . . . . . . . . . . . . . . . . . . 130
Cologne . . . . . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . . . . . 120
Colorado . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 190
Connecticut . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 190
Copenhagen Glostrup . . . . . . . . . . . . . Denmark . . . . . . . . . . . . . . . . . . . . . 113
Curitiba . . . . . . . . . . . . . . . . . . . . . . . . Brazil . . . . . . . . . . . . . . . . . . . . . . . . 102
Guatemala City . . . . . . . . . . . . . . . . . . Guatemala . . . . . . . . . . . . . . . . . . . . 128
Guayaquil . . . . . . . . . . . . . . . . . . . . . . Ecuador . . . . . . . . . . . . . . . . . . . . . . 113
Guernsey . . . . . . . . . . . . . . . . . . . . . . Channel Islands . . . . . . . . . . . . . . . . 109
Guildford . . . . . . . . . . . . . . . . . . . . . . . United Kingdom . . . . . . . . . . . . . . . . 183
City &
Country
H
Hackensack . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 199
Haldensleben . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . . . . . 121
Halle . . . . . . . . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . . . . . 121
Hamburg . . . . . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . 119, 121
Hanoi . . . . . . . . . . . . . . . . . . . . . . . . . Vietnam . . . . . . . . . . . . . . . . . . . . . . 217
Harare . . . . . . . . . . . . . . . . . . . . . . . . . Zimbabwe . . . . . . . . . . . . . . . . . . . . 217
Haren (Ems) . . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . . . . . 122
Harrison . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 201
Hasselt . . . . . . . . . . . . . . . . . . . . . . . . Belgium . . . . . . . . . . . . . . . . . . . . . . 100
Hastings . . . . . . . . . . . . . . . . . . . . . . . New Zealand . . . . . . . . . . . . . . . . . . 150
Hawaii . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 192
Heidelberg . . . . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . . . . . 122
Helmstedt . . . . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . . . . . 122
Herford . . . . . . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . . . . . 122
Hobart . . . . . . . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . 94
Ho Chi Minh . . . . . . . . . . . . . . . . . . . . Vietnam . . . . . . . . . . . . . . . . . . . . . . 217
Honolulu . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 192
Houston . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . 209, 214
Hyderabad . . . . . . . . . . . . . . . . . . . . . India . . . . . . . . . . . . . . . . . . . . . . . . 130
I
Illinois . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 192
Indiana . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . 194, 214
Indianapolis . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 214
Ipswich . . . . . . . . . . . . . . . . . . . . . . . . United Kingdom . . . . . . . . . . . . . . . . 178
J
Jacksonville . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 215
Jakarta . . . . . . . . . . . . . . . . . . . . . . . . Indonesia . . . . . . . . . . . . . . . . . . . . . 131
Jebel Ali . . . . . . . . . . . . . . . . . . . . . . . United Arab Emirates . . . . . . . . . . . . 177
Jeddah . . . . . . . . . . . . . . . . . . . . . . . . Saudi Arabia . . . . . . . . . . . . . . . . . . 162
Jefferson . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 194
Johannesburg . . . . . . . . . . . . . . . . . . . South Africa . . . . . . . . . . . . . . . . . . . 167
Jos . . . . . . . . . . . . . . . . . . . . . . . . . . . Nigeria . . . . . . . . . . . . . . . . . . . . . . . 153
K
Kaduna . . . . . . . . . . . . . . . . . . . . . . . . Nigeria . . . . . . . . . . . . . . . . . . . . . . . 153
Kaitaia . . . . . . . . . . . . . . . . . . . . . . . . . New Zealand . . . . . . . . . . . . . . . . . . 150
Kampala . . . . . . . . . . . . . . . . . . . . . . . Uganda . . . . . . . . . . . . . . . . . . . . . . 175
Kano . . . . . . . . . . . . . . . . . . . . . . . . . . Nigeria . . . . . . . . . . . . . . . . . . . . . . . 153
Kansas . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 195
Kaohsiung . . . . . . . . . . . . . . . . . . . . . . Taiwan . . . . . . . . . . . . . . . . . . . . . . . 173
Kazan . . . . . . . . . . . . . . . . . . . . . . . . . Russia (The Russian Federation) . . . . 160
Kelantan . . . . . . . . . . . . . . . . . . . . . . . Malaysia . . . . . . . . . . . . . . . . . . . . . 141
Kerikeri . . . . . . . . . . . . . . . . . . . . . . . . New Zealand . . . . . . . . . . . . . . . . . . 150
Kiev . . . . . . . . . . . . . . . . . . . . . . . . . . Ukraine . . . . . . . . . . . . . . . . . . . . . . 176
Kigali . . . . . . . . . . . . . . . . . . . . . . . . . Rwanda . . . . . . . . . . . . . . . . . . . . . . 161
Kingston . . . . . . . . . . . . . . . . . . . . . . . Jamaica . . . . . . . . . . . . . . . . . . . . . . 136
Kisumu . . . . . . . . . . . . . . . . . . . . . . . . Kenya . . . . . . . . . . . . . . . . . . . . . . . 138
Knokke . . . . . . . . . . . . . . . . . . . . . . . . Belgium . . . . . . . . . . . . . . . . . . . . . . 100
Kosice . . . . . . . . . . . . . . . . . . . . . . . . . Slovak Republic . . . . . . . . . . . . . . . . 164
Kuala Lumpur . . . . . . . . . . . . . . . . . . . Malaysia . . . . . . . . . . . . . . . . . . . . . 141
Kumasi . . . . . . . . . . . . . . . . . . . . . . . . Ghana . . . . . . . . . . . . . . . . . . . . . . . 127
Kuwait . . . . . . . . . . . . . . . . . . . . . . . . Kuwait . . . . . . . . . . . . . . . . . . . . . . . 139
L
La Crosse . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 212
Lagos . . . . . . . . . . . . . . . . . . . . . . . . . Nigeria . . . . . . . . . . . . . . . . . . . . . . . 152
La Paz . . . . . . . . . . . . . . . . . . . . . . . . Bolivia . . . . . . . . . . . . . . . . . . . . . . . 101
Las Vegas . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 197
Lautoka . . . . . . . . . . . . . . . . . . . . . . . . Fiji . . . . . . . . . . . . . . . . . . . . . . . . . . 115
8
M
Madison . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 212
Madrid . . . . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . . 169
Magdeburg . . . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . . . . . 123
Maine . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 215
Managua . . . . . . . . . . . . . . . . . . . . . . Nicaragua . . . . . . . . . . . . . . . . . . . . 151
Manchester . . . . . . . . . . . . . . . . . . . . . United Kingdom . . . . . . . . . . . . . . . . 181
Maputo . . . . . . . . . . . . . . . . . . . . . . . . Mozambique . . . . . . . . . . . . . . . . . . 146
Markham . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 105
Marseille . . . . . . . . . . . . . . . . . . . . . . . France . . . . . . . . . . . . . . . . . . . . . . . 116
Marshfield . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 212
Maryland . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 195
Massachusetts . . . . . . . . . . . . . . . . . . United States of America . . . . . 195, 213
Medan . . . . . . . . . . . . . . . . . . . . . . . . Indonesia . . . . . . . . . . . . . . . . . . . . . 132
Medellin . . . . . . . . . . . . . . . . . . . . . . . Colombia . . . . . . . . . . . . . . . . . . . . . 111
Melbourne . . . . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . 95
Melville . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 201
Mendota . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 194
Menomonie . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 212
Mérida . . . . . . . . . . . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . . 145
Mexico City Del Valle . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . . 144
Mexico City Downtown . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . . 144
Mexico City Polanco . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . . 143
Michigan . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 196
Milan . . . . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . . 134
Milwaukee . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 212
Minneapolis . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 196
Minnesota . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 196
Minsk . . . . . . . . . . . . . . . . . . . . . . . . . Belarus . . . . . . . . . . . . . . . . . . . . . . . 99
Missouri . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 197
Mobile . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 185
Mombasa . . . . . . . . . . . . . . . . . . . . . . Kenya . . . . . . . . . . . . . . . . . . . . . . . 138
Monrovia . . . . . . . . . . . . . . . . . . . . . . . Liberia . . . . . . . . . . . . . . . . . . . . . . . 140
Montana . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 214
Montevideo . . . . . . . . . . . . . . . . . . . . . Uruguay . . . . . . . . . . . . . . . . . . . . . . 216
Montreal . . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 105
Moscow . . . . . . . . . . . . . . . . . . . . . . . Russia (The Russian Federation) . . . . 161
Mount Barker . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . 95
Mount Hagen . . . . . . . . . . . . . . . . . . . Papua New Guinea . . . . . . . . . . . . . . 155
Mumbai . . . . . . . . . . . . . . . . . . . . . . . India . . . . . . . . . . . . . . . . . . . . . . . . 131
Munich . . . . . . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . 123, 126
Muscat . . . . . . . . . . . . . . . . . . . . . . . . Oman (Sultanate of) . . . . . . . . . . . . . 154
N
Nairobi . . . . . . . . . . . . . . . . . . . . . . . . Kenya . . . . . . . . . . . . . . . . . . . . . . . 138
Nakuru . . . . . . . . . . . . . . . . . . . . . . . . Kenya . . . . . . . . . . . . . . . . . . . . . . . 139
Nanaimo . . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 105
Nantes . . . . . . . . . . . . . . . . . . . . . . . . France . . . . . . . . . . . . . . . . . . . . . . . 117
9
City &
Country
Leeds . . . . . . . . . . . . . . . . . . . . . . . . . United Kingdom . . . . . . . . . . . . . . . . 181
Leicester . . . . . . . . . . . . . . . . . . . . . . . United Kingdom . . . . . . . . . . . . . . . . 180
Leipzig . . . . . . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . . . . . 122
Lima . . . . . . . . . . . . . . . . . . . . . . . . . . Peru . . . . . . . . . . . . . . . . . . . . . . . . 156
Limassol . . . . . . . . . . . . . . . . . . . . . . . Cyprus . . . . . . . . . . . . . . . . . . . . . . . 112
Lincoln . . . . . . . . . . . . . . . . . . . . . . . . United Kingdom . . . . . . . . . . . . . . . . 180
Lisbon . . . . . . . . . . . . . . . . . . . . . . . . . Portugal . . . . . . . . . . . . . . . . . . . . . . 157
Liverpool . . . . . . . . . . . . . . . . . . . . . . . United Kingdom . . . . . . . . . . . . . . . . 181
Livingston . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 199
Ljubljana . . . . . . . . . . . . . . . . . . . . . . . Slovenia . . . . . . . . . . . . . . . . . . . . . . 164
Lomé . . . . . . . . . . . . . . . . . . . . . . . . . Togo . . . . . . . . . . . . . . . . . . . . . . . . 174
London . . . . . . . . . . . . . . . . . . . . . . . . United Kingdom . . . . . . . . . . . . . . . . 184
Los Angeles . . . . . . . . . . . . . . . . . . . . United States of America . . . . . 186, 214
Luanda . . . . . . . . . . . . . . . . . . . . . . . . Angola . . . . . . . . . . . . . . . . . . . . . . . . 91
Lugano . . . . . . . . . . . . . . . . . . . . . . . . Switzerland . . . . . . . . . . . . . . . . . . . 172
Luxembourg . . . . . . . . . . . . . . . . . . . . Luxembourg . . . . . . . . . . . . . . . . . . . 141
Luxembourg-Strassen . . . . . . . . . . . . . Luxembourg . . . . . . . . . . . . . . . . . . . 141
Lyon . . . . . . . . . . . . . . . . . . . . . . . . . . France . . . . . . . . . . . . . . . . . . . . . . . 116
City &
Country
Naples . . . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . . 134
Nassau . . . . . . . . . . . . . . . . . . . . . . . . Bahamas . . . . . . . . . . . . . . . . . . . . . . 98
Nevada . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 197
New Delhi . . . . . . . . . . . . . . . . . . . . . . India . . . . . . . . . . . . . . . . . . . . . . . . 131
New Jersey . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 198
Newport . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 208
Newport Beach . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 187
Newport News . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 209
New Windsor . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 202
New York . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . 201, 215
New York City . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 203
New York Westchester . . . . . . . . . . . . . United States of America . . . . . . . . . 204
Niamey . . . . . . . . . . . . . . . . . . . . . . . . Niger . . . . . . . . . . . . . . . . . . . . . . . . 152
Nicosia . . . . . . . . . . . . . . . . . . . . . . . . Cyprus . . . . . . . . . . . . . . . . . . . . . . . 112
Norfolk . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 210
North Carolina . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 205
North Vancouver . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 105
Norwell . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 196
Norwich . . . . . . . . . . . . . . . . . . . . . . . United Kingdom . . . . . . . . . . . . . . . . 179
Nottingham . . . . . . . . . . . . . . . . . . . . . United Kingdom . . . . . . . . . . . . . . . . 180
Nuremberg . . . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . . . . . 123
O
Ohio . . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 205
Oldenburg . . . . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . . . . . 123
Olkahoma . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 206
Oporto . . . . . . . . . . . . . . . . . . . . . . . . Portugal . . . . . . . . . . . . . . . . . . . . . . 158
Osaka . . . . . . . . . . . . . . . . . . . . . . . . . Japan . . . . . . . . . . . . . . . . . . . . . . . 137
Osnabrück . . . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . . . . . 124
P
Padova . . . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . . 135
Paihia . . . . . . . . . . . . . . . . . . . . . . . . . New Zealand . . . . . . . . . . . . . . . . . . 151
Palmerston North . . . . . . . . . . . . . . . . New Zealand . . . . . . . . . . . . . . . . . . 151
Panama . . . . . . . . . . . . . . . . . . . . . . . Panama . . . . . . . . . . . . . . . . . . . . . . 154
Paramus . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 200
Paris . . . . . . . . . . . . . . . . . . . . . . . . . . France . . . . . . . . . . . . . . . . . . . . . . . 117
Penang . . . . . . . . . . . . . . . . . . . . . . . . Malaysia . . . . . . . . . . . . . . . . . . . . . 141
Pennsylvania . . . . . . . . . . . . . . . . . . . . United States of America . . . . . 206, 215
Perth . . . . . . . . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . 95
Philadelphia . . . . . . . . . . . . . . . . . . . . United States of America . . . . . 206, 215
Port Elizabeth . . . . . . . . . . . . . . . . . . . South Africa . . . . . . . . . . . . . . . . . . . 167
Portland . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 215
Port Louis . . . . . . . . . . . . . . . . . . . . . . Mauritius . . . . . . . . . . . . . . . . . . . . . 143
Port Moresby . . . . . . . . . . . . . . . . . . . . Papua New Guinea . . . . . . . . . . . . . . 155
Porto Alegre . . . . . . . . . . . . . . . . . . . . Brazil . . . . . . . . . . . . . . . . . . . . . . . . 102
Port of Spain . . . . . . . . . . . . . . . . . . . . Trinidad & Tobago . . . . . . . . . . . . . . . 175
Potsdam . . . . . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . . . . . 124
Prague . . . . . . . . . . . . . . . . . . . . . . . . Czech Republic . . . . . . . . . . . . . . . . 112
Pretoria . . . . . . . . . . . . . . . . . . . . . . . . South Africa . . . . . . . . . . . . . . . . . . . 168
Prievidza . . . . . . . . . . . . . . . . . . . . . . . Slovak Republic . . . . . . . . . . . . . . . . 164
Princeton . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 200
Providence . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 208
Puebla . . . . . . . . . . . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . . 145
Q
Querétaro . . . . . . . . . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . . 145
Quito . . . . . . . . . . . . . . . . . . . . . . . . . . Ecuador . . . . . . . . . . . . . . . . . . . . . . 114
R
Recife . . . . . . . . . . . . . . . . . . . . . . . . . Brazil . . . . . . . . . . . . . . . . . . . . . . . . 103
Red Deer . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 105
Redlands . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 189
Regina . . . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 106
Rhinelander . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 213
Rhode Island . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 208
Rice Lake . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 213
10
S
Saarbruecken . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . . . . . 125
Sabah . . . . . . . . . . . . . . . . . . . . . . . . . Malaysia . . . . . . . . . . . . . . . . . . . . . 142
Salzburg . . . . . . . . . . . . . . . . . . . . . . . Austria . . . . . . . . . . . . . . . . . . . . . . . . 97
Salzburg (Hotel Consulting) . . . . . . . . . Austria . . . . . . . . . . . . . . . . . . . . . . . . 98
San Diego . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 188
San Francisco . . . . . . . . . . . . . . . . . . . United States of America . . . . . 189, 215
San Jose . . . . . . . . . . . . . . . . . . . . . . . Costa Rica . . . . . . . . . . . . . . . . . . . . 111
San Jose . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 189
San Juan . . . . . . . . . . . . . . . . . . . . . . Puerto Rico . . . . . . . . . . . . . . . . . . . 159
San Salvador . . . . . . . . . . . . . . . . . . . . El Salvador . . . . . . . . . . . . . . . . . . . . 114
Santa Cruz . . . . . . . . . . . . . . . . . . . . . Bolivia . . . . . . . . . . . . . . . . . . . . . . . 101
Santiago . . . . . . . . . . . . . . . . . . . . . . . Chile . . . . . . . . . . . . . . . . . . . . . . . . 109
Santo Domingo . . . . . . . . . . . . . . . . . . Dominican Republic . . . . . . . . . . . . . 113
Sao Paulo . . . . . . . . . . . . . . . . . . . . . . Brazil . . . . . . . . . . . . . . . . . . . . . . . . 102
Sarajevo . . . . . . . . . . . . . . . . . . . . . . . Bosnia and Herzegovina . . . . . . . . . . 101
Saskatoon . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 106
Scotland . . . . . . . . . . . . . . . . . . . . . . . United Kingdom . . . . . . . . . . . . . . . . 182
Seattle-Tacoma-Bellevue . . . . . . . . . . . United States of America . . . . . . . . . 211
Seville . . . . . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . . 169
Shanghai . . . . . . . . . . . . . . . . . . . . . . . China . . . . . . . . . . . . . . . . . . . . . . . . 110
Sharjah . . . . . . . . . . . . . . . . . . . . . . . . United Arab Emirates . . . . . . . . . . . . 177
Sheffield . . . . . . . . . . . . . . . . . . . . . . . United Kingdom . . . . . . . . . . . . . . . . 182
Singapore . . . . . . . . . . . . . . . . . . . . . . Singapore . . . . . . . . . . . . . . . . . . . . 163
Sliema . . . . . . . . . . . . . . . . . . . . . . . . Malta . . . . . . . . . . . . . . . . . . . . . . . . 142
Soria . . . . . . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . . 170
South Carolina . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 208
Spartanburg . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 209
Spokane . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 211
Stamford . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 190
St Ann . . . . . . . . . . . . . . . . . . . . . . . . . Jamaica . . . . . . . . . . . . . . . . . . . . . . 136
St Charles . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 197
Sterling . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 194
St George’s . . . . . . . . . . . . . . . . . . . . . Grenada . . . . . . . . . . . . . . . . . . . . . . 128
St John’s . . . . . . . . . . . . . . . . . . . . . . . Antigua . . . . . . . . . . . . . . . . . . . . . . . 91
St Louis . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 197
St Nazaire . . . . . . . . . . . . . . . . . . . . . . France . . . . . . . . . . . . . . . . . . . . . . . 117
St Paul . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 197
St Petersburg . . . . . . . . . . . . . . . . . . . Russia (The Russian Federation) . . . . 161
Strasbourg . . . . . . . . . . . . . . . . . . . . . France . . . . . . . . . . . . . . . . . . . . . . . 118
Stuttgart . . . . . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . . . . . 125
Surabaya . . . . . . . . . . . . . . . . . . . . . . Indonesia . . . . . . . . . . . . . . . . . . . . . 131
Surfers Paradise, Gold Coast . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . 96
Suva . . . . . . . . . . . . . . . . . . . . . . . . . . Fiji . . . . . . . . . . . . . . . . . . . . . . . . . . 115
Sydney . . . . . . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . 92
Sydney, City . . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . 96
Sydney, Southern Sydney . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . 97
T
Taichung . . . . . . . . . . . . . . . . . . . . . . . Taiwan . . . . . . . . . . . . . . . . . . . . . . . 173
Taipei . . . . . . . . . . . . . . . . . . . . . . . . . Taiwan . . . . . . . . . . . . . . . . . . . . . . . 173
Tallinn . . . . . . . . . . . . . . . . . . . . . . . . . Estonia . . . . . . . . . . . . . . . . . . . . . . . 115
Tashkent . . . . . . . . . . . . . . . . . . . . . . . Uzbekistan . . . . . . . . . . . . . . . . . . . . 216
Tauberbischofsheim . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . . . . . 125
Tbilisi . . . . . . . . . . . . . . . . . . . . . . . . . Georgia . . . . . . . . . . . . . . . . . . . . . . 118
11
City &
Country
Richmond . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 210
Riga . . . . . . . . . . . . . . . . . . . . . . . . . . Latvia . . . . . . . . . . . . . . . . . . . . . . . . 139
Rio de Janeiro . . . . . . . . . . . . . . . . . . . Brazil . . . . . . . . . . . . . . . . . . . . . . . . 103
Riyadh . . . . . . . . . . . . . . . . . . . . . . . . Saudi Arabia . . . . . . . . . . . . . . . . . . 162
Road Town, Tortola . . . . . . . . . . . . . . . British Virgin Islands . . . . . . . . . . . . . 103
Rockford . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 194
Rockville . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 195
Rome . . . . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . . 135
Rostock . . . . . . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . . . . . 124
Rotterdam . . . . . . . . . . . . . . . . . . . . . . Netherlands . . . . . . . . . . . . . . . . . . . 148
Rottweil . . . . . . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . . . . . 125
Tegucigalpa . . . . . . . . . . . . . . . . . . . . . Honduras . . . . . . . . . . . . . . . . . . . . . 129
Tel Aviv . . . . . . . . . . . . . . . . . . . . . . . . Israel . . . . . . . . . . . . . . . . . . . . . . . . 133
Tema . . . . . . . . . . . . . . . . . . . . . . . . . Ghana . . . . . . . . . . . . . . . . . . . . . . . 127
Texas . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . 209, 214
Thessaloniki . . . . . . . . . . . . . . . . . . . . Greece . . . . . . . . . . . . . . . . . . . . . . . 128
Timisoara . . . . . . . . . . . . . . . . . . . . . . Romania . . . . . . . . . . . . . . . . . . . . . 160
Tokyo . . . . . . . . . . . . . . . . . . . . . . . . . Japan . . . . . . . . . . . . . . . . . . . . . . . 137
Toluca . . . . . . . . . . . . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . . 145
Toronto . . . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 106
Tucson . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 185
Tulsa . . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 206
Tunis . . . . . . . . . . . . . . . . . . . . . . . . . . Tunisia . . . . . . . . . . . . . . . . . . . . . . . 175
City &
Country
V
Vancouver . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 107
Veracruz . . . . . . . . . . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . . 146
Verona . . . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . . 135
Vienna . . . . . . . . . . . . . . . . . . . . . . . . Austria . . . . . . . . . . . . . . . . . . . . . . . . 98
Virginia . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 209
Vitoria . . . . . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . . 170
W
Wall . . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 200
Warsaw . . . . . . . . . . . . . . . . . . . . . . . . Poland . . . . . . . . . . . . . . . . . . . . . . . 156
Washington . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 211
Washington D C . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 215
Watsonville . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 190
Wausau . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 213
Welkom . . . . . . . . . . . . . . . . . . . . . . . South Africa . . . . . . . . . . . . . . . . . . . 168
Wellington . . . . . . . . . . . . . . . . . . . . . . New Zealand . . . . . . . . . . . . . . . . . . 151
Westerly . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 208
Wichita . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 195
Williamsburg . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 210
Windhoek . . . . . . . . . . . . . . . . . . . . . . Namibia . . . . . . . . . . . . . . . . . . . . . . 147
Winnipeg . . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 107
Wisconsin . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 211
Woerden . . . . . . . . . . . . . . . . . . . . . . . Netherlands . . . . . . . . . . . . . . . . . . . 148
Wuerzburg . . . . . . . . . . . . . . . . . . . . . Germany . . . . . . . . . . . . . . . . . . . . . 126
Z
Zug . . . . . . . . . . . . . . . . . . . . . . . . . . . Switzerland . . . . . . . . . . . . . . . . . . . 172
Zurich . . . . . . . . . . . . . . . . . . . . . . . . . Switzerland . . . . . . . . . . . . . . . . . . . 172
12
A
PKF . . . . . . . . . . . . . . . . . . . . . . . . . . . Abidjan . . . . . . . . . . . Cote d'Ivoire . 111
PKF . . . . . . . . . . . . . . . . . . . . . . . . . . . Abu Dhabi . . . United Arab Emirates . 176
PKF Professional Services . . . . . . . . . . Abuja . . . . . . . . . . . . . . . . . Nigeria . 152
PKF . . . . . . . . . . . . . . . . . . . . . . . . . . . Accra . . . . . . . . . . . . . . . . . . Ghana . 126
PKF (Adelaide) . . . . . . . . . . . . . . . . . . . Adelaide . . . . . . . . . . . . . .Australia . . 93
PKF Bober Markey Fedorovich, LLC . . . Akron . . . . . . . . . . . . . . . . . . . . USA . 205
Smith, Dukes and Buckalew LLP . . . . . Alabama . . . . . . . . . . . . . . . . . USA . 185
PKF Algerie . . . . . . . . . . . . . . . . . . . . . Alger . . . . . . . . . . . . . . . . . . Algeria . . 91
PKF Sapa Audit LLP . . . . . . . . . . . . . . . Almaty . . . . . . . . . . . . . Kazakhstan . 138
PKF Frazier & Deeter, LLC . . . . . . . . . . Alpharetta . . . . . . . . . . . . . . . . USA . 191
PKF Pro Group Auditing & Consulting
(Khattab & Co) . . . . . . . . . . . . . . . . . . . Amman . . . . . . . . . . . . . . . . Jordan . 137
PKF Wallast . . . . . . . . . . . . . . . . . . . . . Amsterdam . . . . . . . . . Netherlands . 147
PKF Bedrijfsrevisoren (Auditors) /
PKF Accountants & Belastingconsulenten
(Tax consultants) . . . . . . . . . . . . . . . . . Antwerp . . . . . . . . . . . . . . . Belgium . . 99
Wipfli LLP . . . . . . . . . . . . . . . . . . . . . . Appleton . . . . . . . . . . . . . . . . . USA . 211
Controller Contadores & Auditores . . . . Asuncion . . . . . . . . . . . . . Paraguay . 155
PKF Euroauditing SA . . . . . . . . . . . . . . Athens . . . . . . . . . . . . . . . . Greece . 127
PKF Hospitality Research . . . . . . . . . . . Atlanta . . . . . . . . . . . . . . . . . . . USA . 213
PKF Frazier & Deeter, LLC . . . . . . . . . . Atlanta . . . . . . . . . . . . . . . . . . . USA . 191
PKF Consulting USA . . . . . . . . . . . . . . Atlanta . . . . . . . . . . . . . . . . . . . USA . 213
PKF North America . . . . . . . . . . . . . . . Atlanta . . . . . . . . . . . . . . . . . . . USA . 185
PKF Corporate Recovery & Insolvency
(Auckland) Limited . . . . . . . . . . . . . . . . . . Auckland . . . . . . . . . . . . New Zealand . 149
PKF Ross Melville . . . . . . . . . . . . . . . . . . . Auckland . . . . . . . . . . . . New Zealand . 149
PKF Ross Melville . . . . . . . . . . . . . . . . . . . Auckland-North Harbour . New Zealand . 149
B
PKF Bahrain . . . . . . . . . . . . . . . . . . . . Bahrain . . . . . . Kingdom of Bahrain . . 99
PKF Wulf Egermann oHG . . . . . . . . . . . Balingen . . . . . . . . . . . . . Germany . 119
PKF Sridhar & Santhanam . . . . . . . . . . Bangalore . . . . . . . . . . . . . . . India . 130
PKF . . . . . . . . . . . . . . . . . . . . . . . . . . . Banjul . . . . . . . . . . . . Gambia (The) . 118
PKF - Audiec SAP . . . . . . . . . . . . . . . . Barcelona . . . . . . . . . . . . . . . Spain . 168
PKF Italia Spa . . . . . . . . . . . . . . . . . . . Bari . . . . . . . . . . . . . . . . . . . . . Italy . 133
Pannell Kerr Forster . . . . . . . . . . . . . . . Basseterre . . . . . . . . . . . . . St Kitts . 170
PKF Professional Services . . . . . . . . . . Bauchi . . . . . . . . . . . . . . . . Nigeria . 153
PKF Daxin . . . . . . . . . . . . . . . . . . . . . . Beijing . . . . . . . . . . . . . . . . . China . 109
PKF Emile Chartouni & Sons . . . . . . . . Beirut . . . . . . . . . . . . . . . . Lebanon . 140
PKF d.o.o. . . . . . . . . . . . . . . . . . . . . . . Belgrade . . . . . . . . . . . . . . . Serbia . 163
PKF Belize . . . . . . . . . . . . . . . . . . . . . . Belize City . . . . . . . . . . . . . . Belize . 100
PKF Fasselt Schlage . . . . . . . . . . . . . . Berlin . . . . . . . . . . . . . . . . Germany . 119
PKF ATTEST . . . . . . . . . . . . . . . . . . . . Bilbao . . . . . . . . . . . . . . . . . . Spain . 169
PKF Malta . . . . . . . . . . . . . . . . . . . . . . Birkirkara . . . . . . . . . . . . . . . . Malta . 142
PKF (UK) LLP . . . . . . . . . . . . . . . . . . . . Birmingham . . . . . . United Kingdom . 179
Dent Baker & Company LLP . . . . . . . . Birmingham . . . . . . . . . . . . . . . USA . 185
PKF (Bloemfontein) Inc . . . . . . . . . . . . . Bloemfontein . . . . . . . . South Africa . 165
Amézquita & Cía S.A . . . . . . . . . . . . . . Bogotá . . . . . . . . . . . . . . . Colombia . 110
PKF Italia SpA . . . . . . . . . . . . . . . . . . . Bologna . . . . . . . . . . . . . . . . . . Italy . 134
PKF Consulting USA . . . . . . . . . . . . . . Boston . . . . . . . . . . . . . . . . . . . USA . 213
PKF, PC . . . . . . . . . . . . . . . . . . . . . . . . Boston . . . . . . . . . . . . . . . . . . . USA . 195
PKF Consulting USA . . . . . . . . . . . . . . Bozeman . . . . . . . . . . . . . . . . . USA . 214
PKF Slovensko s.r.o. . . . . . . . . . . . . . . Bratislava . . . . . . . . Slovak Republic . 164
PKF Fasselt Schlage . . . . . . . . . . . . . . Braunschweig . . . . . . . . . Germany . 119
PKF Italia Spa . . . . . . . . . . . . . . . . . . . Brescia . . . . . . . . . . . . . . . . . . Italy . 134
PKF . . . . . . . . . . . . . . . . . . . . . . . . . . . Brisbane . . . . . . . . . . . . . Australia . . 93
(Tax Consultants) . . . . . . . . . . . . . . . . . Brussels . . . . . . . . . . . . . . . Belgium . 100
Consultor . . . . . . . . . . . . . . . . . . . . . . Bucharest . . . . . . . . . . . . Romania . 160
PKF Finconta SRL . . . . . . . . . . . . . . . . Bucharest . . . . . . . . . . . . Romania . 159
PKF Audit and Consulting Ltd . . . . . . . . Budapest . . . . . . . . . . . . . Hungary . 129
PKF Villagarcia & Asociados . . . . . . . . . Buenos Aires . . . . . . . . . . Argentina . . 92
13
Member
Firms
Member Firms (Alphabetical by Firm, City & Country)
Member
Firms
C
PKF The Consulting House - Egypt . . . . Cairo . . . . . . . . . . . . . . . . . . . Egypt . 114
PKF Rashed, Badr & Co. . . . . . . . . . . . Cairo . . . . . . . . . . . . . . . . . . . Egypt . 114
Catalyst LLP . . . . . . . . . . . . . . . . . . . . Calgary . . . . . . . . . . . . . . . Canada . 104
PKF - Di Bartolo Diamond & Mihailaros . . Canberra . . . . . . . . . . . . . Australia . . 94
PKF Mexico . . . . . . . . . . . . . . . . . . . . . Cancún . . . . . . . . . . . . . . . Mexico . 144
PKF (Cpt) Inc. . . . . . . . . . . . . . . . . . . . Cape Town . . . . . . . . . . South Africa . 165
PKF Cabrera Colmenares & Asociados . . Caracas . . . . . . . . . . . . . Venezuela . 216
PKF Morocco . . . . . . . . . . . . . . . . . . . . Casablanca . . . . . . . . . . . Morocco . 146
PKF Professional Services . . . . . . . . . . Castries . . . . . . . . . . . . . . . St Lucia . 171
PKF . . . . . . . . . . . . . . . . . . . . . . . . . . . Central Coast . . . . . . . . . . Australia . . 94
Pannell Kerr Forster . . . . . . . . . . . . . . . Charlestown . . . . . . . . . . . . . . Nevis . 149
Greer & Walker, LLP . . . . . . . . . . . . . . Charlotte . . . . . . . . . . . . . . . . . USA . 205
PKF Sridhar & Santhanam . . . . . . . . . . Chennai . . . . . . . . . . . . . . . . . India . 130
PKF Chicago LLC . . . . . . . . . . . . . . . . Chicago . . . . . . . . . . . . . . . . . . USA . 193
The Condon Group, Ltd . . . . . . . . . . . . Chicago . . . . . . . . . . . . . . . . . . USA . 192
PKF Goldsmith Fox . . . . . . . . . . . . . . . Christchurch . . . . . . . New Zealand . 150
Barnes, Dennig & Co., Ltd . . . . . . . . . . Cincinnati . . . . . . . . . . . . . . . . . USA . 206
SwaimBrown PA . . . . . . . . . . . . . . . . . Clinton . . . . . . . . . . . . . . . . . . . USA . 208
Garcia Veramendi & Asociados PKF Bolivia . . . . . . . . . . . . . . . . . . . . . Cochabamba . . . . . . . . . . . Bolivia . 101
PKD Sridhar & Santhanam . . . . . . . . . . Coimbatore . . . . . . . . . . . . . . India . 130
PKF Fasselt Schlage . . . . . . . . . . . . . . Cologne . . . . . . . . . . . . . . Germany . 120
PKF Munkebo Vindelev . . . . . . . . . . . . Copenhagen Glostrup . . . . Denmark . 113
Directa PKF . . . . . . . . . . . . . . . . . . . . . Curitiba . . . . . . . . . . . . . . . . . Brazil . 102
D
PKF Consulting USA . . . . . . . . . . . . . . Dallas . . . . . . . . . . . . . . . . . . . USA . 214
Abdul Aziz Almogren
(Chartered Accountants) . . . . . . . . . . . Dammam . . . . . . . . . . Saudi Arabia . 162
PKF Vietnam . . . . . . . . . . . . . . . . . . . . Danang City . . . . . . . . . . . . Vietnam . 217
PKF Tanzania . . . . . . . . . . . . . . . . . . . . Dar-es-Salaam . . . . . . . . . Tanzania . 174
PKF Wallast . . . . . . . . . . . . . . . . . . . . . Delft . . . . . . . . . . . . . . Netherlands . 148
Clayton & McKervey, P.C. . . . . . . . . . . . Detroit . . . . . . . . . . . . . . . . . . . USA . 196
Wipfli LLP . . . . . . . . . . . . . . . . . . . . . . Dixon . . . . . . . . . . . . . . . . . . . . USA . 193
PKF LLC . . . . . . . . . . . . . . . . . . . . . . . Doha . . . . . . . . . . . . . . . . . . . Qatar . 159
PKF ATTEST . . . . . . . . . . . . . . . . . . . . Donostia-San Sebastian . . . . . Spain . 170
Safecom/Sofidex-PKF . . . . . . . . . . . . . Douala . . . . . . . . . . . . . . Cameroon . 104
PKF (Isle of Man) LLC . . . . . . . . . . . . . Douglas . . . . . . . . . . . . Isle of Man . 133
PKF The Consulting House . . . . . . . . . . Dubai . . . . . . . United Arab Emirates . 177
PKF . . . . . . . . . . . . . . . . . . . . . . . . . . . Dubai . . . . . . . United Arab Emirates . 176
PKF O'Connor, Leddy and Holmes . . . . Dublin . . . . . . . . . . . . . . . . . Ireland . 132
PKF Fasselt Schlage . . . . . . . . . . . . . . Duisburg . . . . . . . . . . . . . Germany . 120
PKF Durban . . . . . . . . . . . . . . . . . . . . . Durban . . . . . . . . . . . . South Africa . 166
E
Wipfli LLP . . . . . . . . . . . . . . . . . . . . . . Eau Claire . . . . . . . . . . . . . . . . USA . 211
Hutchinson and Bloodgood LLP . . . . . . El Centro . . . . . . . . . . . . . . . . . USA . 186
Square Milner CPAs . . . . . . . . . . . . . . Encino . . . . . . . . . . . . . . . . . . . USA . 186
F
PKF Italia Spa . . . . . . . . . . . . . . . . . . . Florence . . . . . . . . . . . . . . . . . . Italy . 134
Sample & Bailey, CPAs, PC . . . . . . . . . Fort Collins . . . . . . . . . . . . . . . . USA . 190
PKF Fasselt Schlage . . . . . . . . . . . . . . Frankfurt . . . . . . . . . . . . . Germany . 121
PKF Euroconsult GmbH . . . . . . . . . . . . Frankfurt . . . . . . . . . . . . . Germany . 126
PKF Chartered Accountants . . . . . . . . . Freeport . . . . . . . . . . . . . . Bahamas . . 99
Wipfli LLP . . . . . . . . . . . . . . . . . . . . . . Freeport . . . . . . . . . . . . . . . . . . USA . 193
PKF . . . . . . . . . . . . . . . . . . . . . . . . . . . Freetown . . . . . . . . . . Sierra Leone . 163
G
SCF Revision S.A. . . . . . . . . . . . . . . . . Geneva . . . . . . . . . . . . Switzerland . 171
PKF (George) Incorporated . . . . . . . . . . George . . . . . . . . . . . . . South Africa . 166
PKF Cayman . . . . . . . . . . . . . . . . . . . . George Town . . . . . Cayman Islands . 108
EisnerAmper LLP . . . . . . . . . . . . . . . . . Grand Cayman . . . . Cayman Islands . 108
Squar Milner CPAs . . . . . . . . . . . . . . . Grand Cayman . . . . Cayman Islands . 108
PKF, Barcellos, Narine & Co. . . . . . . . . . Georgetown . . . . . . . . . . . . Guyana . 128
14
H
PKF Fasselt Schlage . . . . . . . . . . . . . . Hamburg . . . . . . . . . . . . . Germany . 121
PKF Deutschland GmbH
Wirtschaftsprüfungsgesellschaft . . . . . . Hamburg . . . . . . . . . . . . . Germany . 119
PKF Vietnam . . . . . . . . . . . . . . . . . . . . Hanoi . . . . . . . . . . . . . . . . . Vietnam . 217
PKF Zimbabwe . . . . . . . . . . . . . . . . . . Harare . . . . . . . . . . . . . . Zimbabwe . 217
O’Connor Davies, LLP . . . . . . . . . . . . . Harrison . . . . . . . . . . . . . . . . . . USA . 201
PKF Carr and Stanton Limited . . . . . . . Hastings . . . . . . . . . . New Zealand . 150
PKF Riedel Appel Hornig GmbH . . . . . . Heidelberg . . . . . . . . . . . . Germany . 122
PKF Vogt & Partner . . . . . . . . . . . . . . . Herford . . . . . . . . . . . . . . Germany . 122
PKF Vietnam . . . . . . . . . . . . . . . . . . . . Ho Chi Minh . . . . . . . . . . . . Vietnam . 217
PKF . . . . . . . . . . . . . . . . . . . . . . . . . . . Hobart . . . . . . . . . . . . . . . Australia . . 94
PKF . . . . . . . . . . . . . . . . . . . . . . . . . . . Hong Kong . . . . . . . . . . . . . . China . 129
PKF Pacific Hawaii LLP . . . . . . . . . . . . Honolulu . . . . . . . . . . . . . . . . . USA . 192
Pannell Kerr Forster of Texas, PC . . . . . Houston . . . . . . . . . . . . . . . . . . USA . 209
PKF Consulting USA . . . . . . . . . . . . . . Houston . . . . . . . . . . . . . . . . . . USA . 214
PKF Sridhar & Santhanam . . . . . . . . . . Hyderabad . . . . . . . . . . . . . . . India . 130
I
PKF Consulting USA . . . . . . . . . . . . . . Indianapolis . . . . . . . . . . . . . . . USA . 214
J
PKF Consulting USA . . . . . . . . . . . . . . Jacksonville . . . . . . . . . . . . . . . USA . 215
Paul Hadiwinata, Hidajat, Arsono,
Ade Fatma & Rekan . . . . . . . . . . . . . . Jakarta . . . . . . . . . . . . . . Indonesia . 131
PKF The Consulting House Saudi Arabia . . . . . . . . . . . . . . . . . . . . Jeddah . . . . . . . . . . . Saudi Arabia . 162
McCauley, Nicolas & Company LLC . . . Jefferson . . . . . . . . . . . . . . . . . USA . 194
PKF (Jhb) Inc . . . . . . . . . . . . . . . . . . . . Johannesburg . . . . . . . South Africa . 167
K
PKF Professional Services . . . . . . . . . . Kaduna . . . . . . . . . . . . . . . Nigeria . 153
PKF Francis Aickin Limited . . . . . . . . . . Kaitaia . . . . . . . . . . . . New Zealand . 150
PKF Uganda . . . . . . . . . . . . . . . . . . . . Kampala . . . . . . . . . . . . . . Uganda . 175
PKF Professional Services . . . . . . . . . . Kano . . . . . . . . . . . . . . . . . Nigeria . 153
PKF Taiwan . . . . . . . . . . . . . . . . . . . . . Kaohsiung . . . . . . . . . . . . . . Taiwan . 173
FBK Povolzhje . . . . . . . . . . . . . . . . . . . Kazan . Russia (The Russian Federation) . 160
PKF Poutsma Lemon Limited . . . . . . . . Kerikeri . . . . . . . . . . . New Zealand . 150
AF PKF Audit-Finance LLC . . . . . . . . . . Kiev . . . . . . . . . . . . . . . . . . Ukraine . 176
PKF Rwanda . . . . . . . . . . . . . . . . . . . . Kigali . . . . . . . . . . . . . . . . . Rwanda . 161
PKF Aulous F Madden & Co . . . . . . . . . Kingston . . . . . . . . . . . . . Jamaica . 136
PKF Kenya . . . . . . . . . . . . . . . . . . . . . Kisumu . . . . . . . . . . . . . . . . Kenya . 138
Flamand & Partners,
Accountants & Belastingconsulenten . . Knokke . . . . . . . . . . . . . . . Belgium . 100
PKF Slovensko s.r.o . . . . . . . . . . . . . . . Kosice . . . . . . . . . . Slovak Republic . 164
PKF . . . . . . . . . . . . . . . . . . . . . . . . . . . Kuala Lumpur . . . . . . . . . Malaysia . 141
PKF . . . . . . . . . . . . . . . . . . . . . . . . . . . Kumasi . . . . . . . . . . . . . . . . Ghana . 127
PKF Bouresli & Co . . . . . . . . . . . . . . . . Kuwait . . . . . . . . . . . . . . . . . Kuwait . 139
L
Garcia Veramendi & Asociados PKF Bolivia . . . . . . . . . . . . . . . . . . . . . La Paz . . . . . . . . . . . . . . . . . Bolivia . 101
PKF Professional Services . . . . . . . . . . Lagos . . . . . . . . . . . . . . . . Nigeria . 152
Johnson Jacobson Wilcox . . . . . . . . . . Las Vegas . . . . . . . . . . . . . . . . USA . 197
PKF . . . . . . . . . . . . . . . . . . . . . . . . . . . Lautoka . . . . . . . . . . . . . . . . . . . Fiji . 115
Vila Naranjo y Asociados . . . . . . . . . . . Lima . . . . . . . . . . . . . . . . . . . Peru . 156
PKF Savvides & Co Limited . . . . . . . . . Limassol . . . . . . . . . . . . . . . Cyprus . 112
PKF & Associados, SROC, Lda. . . . . . . Lisbon . . . . . . . . . . . . . . . . Portugal . 158
15
Member
Firms
PKF (UK) LLP . . . . . . . . . . . . . . . . . . . . Glasgow . . . . . . . . . United Kingdom . 182
PKF Corti & Partner GmbH . . . . . . . . . . Graz . . . . . . . . . . . . . . . . . . . Austria . . 97
Wipfli LLP . . . . . . . . . . . . . . . . . . . . . . Green Bay . . . . . . . . . . . . . . . . USA . 212
PKF Mexico . . . . . . . . . . . . . . . . . . . . . Guadalajara . . . . . . . . . . . . Mexico . 145
Arévalo Pérez, Iralda y Asociados SC . . Guatemala City . . . . . . . . Guatemala . 128
PKF & Co Cia Ltda . . . . . . . . . . . . . . . . Guayaquil . . . . . . . . . . . . . . Ecuador . 113
PKF (Channel Islands) Limited . . . . . . . Guernsey . . . . . . . . Channel Islands . 109
Sobel & Co., LLC . . . . . . . . . . . . . . . . . Livingston . . . . . . . . . . . . . . . . USA . 199
PKF Revizija in Svetovanje d.o.o . . . . . . Ljubljana . . . . . . . . . . . . . . Slovenia . 164
PKF S.A.R.L . . . . . . . . . . . . . . . . . . . . Lomé . . . . . . . . . . . . . . . . . . . Togo . 174
PKF (UK) LLP . . . . . . . . . . . . . . . . . . . . London . . . . . . . . . United Kingdom . 184
PKF International Ltd . . . . . . . . . . . . . . London . . . . . . . . . United Kingdom . 184
Hutchinson and Bloodgood LLP . . . . . . Los Angeles . . . . . . . . . . . . . . . USA . 186
PKF - California . . . . . . . . . . . . . . . . . . Los Angeles . . . . . . . . . . . . . . . USA . 187
Squar Milner CPAs . . . . . . . . . . . . . . . Los Angeles . . . . . . . . . . . . . . . USA . 187
PKF Consulting USA . . . . . . . . . . . . . . Los Angeles . . . . . . . . . . . . . . . USA . 214
PKF Angola - Auditores e Consultores, SA . . Luanda . . . . . . . . . . . . . . . . Angola . . 91
PKF Certifica SA . . . . . . . . . . . . . . . . . Lugano . . . . . . . . . . . . Switzerland . 172
PKF Luxembourg s.a. . . . . . . . . . . . . . Luxembourg . . . . . . . . Luxembourg . 141
PKF Cogeparc . . . . . . . . . . . . . . . . . . . Lyon . . . . . . . . . . . . . . . . . . France . 116
Member
Firms
M
PKF ATTEST . . . . . . . . . . . . . . . . . . . . Madrid . . . . . . . . . . . . . . . . . . Spain . 169
Guerra & Co . . . . . . . . . . . . . . . . . . . . Managua . . . . . . . . . . . . Nicaragua . 151
PKF (UK) LLP . . . . . . . . . . . . . . . . . . . . Manchester . . . . . . United Kingdom . 181
PKF Auditors & Consultants . . . . . . . . . Maputo . . . . . . . . . . . Mozambique . 146
PKF Kraft Berger LLP
Chartered Accountants . . . . . . . . . . . . Markham . . . . . . . . . . . . . . Canada . 105
PKF Audit Conseil . . . . . . . . . . . . . . . . Marseille . . . . . . . . . . . . . . . France . 116
Amézquita & Cía. S.A . . . . . . . . . . . . . Medellin . . . . . . . . . . . . . . Colombia . 111
PKF . . . . . . . . . . . . . . . . . . . . . . . . . . . Melbourne . . . . . . . . . . . . Australia . . 95
PKF Mexico . . . . . . . . . . . . . . . . . . . . . Mexico City Downtown . . . . Mexico . 144
PKF Mexico . . . . . . . . . . . . . . . . . . . . . Mexico City Polanco . . . . . . Mexico . 143
PKF Mexico . . . . . . . . . . . . . . . . . . . . . Mexico City Del Valle . . . . . Mexico . 144
PKF Italia Spa . . . . . . . . . . . . . . . . . . . Milan . . . . . . . . . . . . . . . . . . . . Italy . 134
PKF Consulting Srl - Sintema Srl . . . . . Milan . . . . . . . . . . . . . . . . . . . . Italy . 135
MGP Studio Tributario e Societario . . . . Milan . . . . . . . . . . . . . . . . . . . . Italy . 136
Wipfli LLP . . . . . . . . . . . . . . . . . . . . . . Milwaukee . . . . . . . . . . . . . . . . USA . 212
Wipfli LLP . . . . . . . . . . . . . . . . . . . . . . Minneapolis . . . . . . . . . . . . . . . USA . 196
Schechter Dokken Kanter . . . . . . . . . . Minneapolis . . . . . . . . . . . . . . . USA . 196
FBK-Bel LLC . . . . . . . . . . . . . . . . . . . . Minsk . . . . . . . . . . . . . . . . Belarus . . 99
Smith, Dukes and Buckalew LLP . . . . . Mobile . . . . . . . . . . . . . . . . . . . USA . 185
PKF Kenya . . . . . . . . . . . . . . . . . . . . . Mombasa . . . . . . . . . . . . . . . Kenya . 138
PKF Liberia . . . . . . . . . . . . . . . . . . . . . Monrovia . . . . . . . . . . . . . . . Liberia . 140
PKF Uruguay . . . . . . . . . . . . . . . . . . . . Montevideo . . . . . . . . . . . . Uruguay . 216
FBBL, PKF Inc. . . . . . . . . . . . . . . . . . . Montreal . . . . . . . . . . . . . . Canada . 105
FBK . . . . . . . . . . . . . . . . . . . . . . . . . . . Moscow . Russia (The Russian Federation) . 161
PKF . . . . . . . . . . . . . . . . . . . . . . . . . . . Mount Barker . . . . . . . . . . Australia . . 95
PKF Sridhar & Santhanam . . . . . . . . . . Mumbai . . . . . . . . . . . . . . . . . India . 131
PKF Industrie und Verkehrstreuhand GmbH . . . . . . . . Munich . . . . . . . . . . . . . . Germany . 123
PKF Hotelexperts GmbH . . . . . . . . . . . . Munich . . . . . . . . . . . . . . Germany . 126
PKF The Consulting House . . . . . . . . . . Muscat . . . . . . Oman (Sultanate of) . 154
PKF LLC . . . . . . . . . . . . . . . . . . . . . . . Muscat . . . . . . Oman (Sultanate of) . 154
N
PKF Kenya . . . . . . . . . . . . . . . . . . . . . Nairobi . . . . . . . . . . . . . . . . . Kenya . 138
Auditia SARL . . . . . . . . . . . . . . . . . . . . Nantes . . . . . . . . . . . . . . . . . France . 117
PKF Italia SpA . . . . . . . . . . . . . . . . . . . Naples . . . . . . . . . . . . . . . . . . . Italy . 134
PKF Chartered Accountants . . . . . . . . . Nassau . . . . . . . . . . . . . . Bahamas . . 98
PKF Sridhar & Santhanam . . . . . . . . . . New Delhi . . . . . . . . . . . . . . . India . 131
O’Connor Davies, LLP . . . . . . . . . . . . . New Windsor . . . . . . . . . . . . . . USA . 202
O’Connor Davies, LLP . . . . . . . . . . . . . New York (Midtown) . . . . . . . . . USA . 202
O’Connor Davies, LLP . . . . . . . . . . . . . New York (Downtown) . . . . . . . . USA . 202
EisnerAmper LLP . . . . . . . . . . . . . . . . . New York City . . . . . . . . . . . . . . USA . 203
PKF Consulting USA . . . . . . . . . . . . . . New York . . . . . . . . . . . . . . . . . USA . 215
Sansiveri, Kimball & Co LLP . . . . . . . . . Newport . . . . . . . . . . . . . . . . . . USA . 208
Squar Milner, CPAs . . . . . . . . . . . . . . . Newport Beach . . . . . . . . . . . . USA . 187
Witt Mares PLC . . . . . . . . . . . . . . . . . . Newport News . . . . . . . . . . . . . USA . 209
PKF . . . . . . . . . . . . . . . . . . . . . . . . . . . Niamey . . . . . . . . . . . . . . . . . Niger . 152
PKF / ATCO Limited . . . . . . . . . . . . . . . Nicosia . . . . . . . . . . . . . . . . . Cyprus . 112
Witt Mares PLC . . . . . . . . . . . . . . . . . . Norfolk . . . . . . . . . . . . . . . . . . . USA . 210
Smythe Ratcliffe LLP . . . . . . . . . . . . . . North Vancouver . . . . . . . . . Canada . 105
PKF Sozietät Dr. Fischer . . . . . . . . . . . . Nuremberg . . . . . . . . . . . . Germany . 123
16
P
PKF Italia SpA . . . . . . . . . . . . . . . . . . . Padova . . . . . . . . . . . . . . . . . . Italy . 135
PKF Poutsma Lemon Limited . . . . . . . . Paihia . . . . . . . . . . . . New Zealand . 151
PKF Rutherfords Limited . . . . . . . . . . . Palmerston North . . . . New Zealand . 151
Avila y Asociados, SA . . . . . . . . . . . . . . Panama . . . . . . . . . . . . . . . Panama . 154
O’Connor Davies, LLP . . . . . . . . . . . . . Paramus . . . . . . . . . . . . . . . . . USA . 200
PKF Ampersand . . . . . . . . . . . . . . . . . Paris . . . . . . . . . . . . . . . . . . France . 117
PKF Mack & Co . . . . . . . . . . . . . . . . . . Perth . . . . . . . . . . . . . . . . Australia . . 95
PKF Elko & Associates LLC . . . . . . . . . Philadelphia . . . . . . . . . . . . . . . USA . 206
PKF Consulting USA . . . . . . . . . . . . . . Philadelphia . . . . . . . . . . . . . . . USA . 215
PKF (Port Elizabeth) Inc . . . . . . . . . . . . Port Elizabeth . . . . . . . . South Africa . 167
Lamusse Sek Sum & Co. . . . . . . . . . . . Port Louis . . . . . . . . . . . . Mauritius . 143
Guinn PKF . . . . . . . . . . . . . . . . . . . . . . Port Moresby . . Papua New Guinea . 155
PKF Chartered Accountants and
Business Advisors . . . . . . . . . . . . . . . . Port of Spain . . . Trinidad & Tobago . 175
PKF Consulting USA . . . . . . . . . . . . . . Portland . . . . . . . . . . . . . . . . . . USA . 215
PKF Czech Republic . . . . . . . . . . . . . . Prague . . . . . . . . . . Czech Republic . 112
PKF (Gauteng) Inc . . . . . . . . . . . . . . . . Pretoria . . . . . . . . . . . . South Africa . 168
PKF Slovensko s.r.o. . . . . . . . . . . . . . . Prievidza . . . . . . . . Slovak Republic . 164
Sansiveri, Kimball & Co LLP . . . . . . . . . Providence . . . . . . . . . . . . . . . . USA . 208
PKF Mexico . . . . . . . . . . . . . . . . . . . . . Puebla . . . . . . . . . . . . . . . . Mexico . 145
Q
PKF Mexico . . . . . . . . . . . . . . . . . . . . . Querétaro . . . . . . . . . . . . . . Mexico . 145
PKF & Co. Cia. Ltda. . . . . . . . . . . . . . . Quito . . . . . . . . . . . . . . . . . Ecuador . 114
R
Directa PKF . . . . . . . . . . . . . . . . . . . . . Recife . . . . . . . . . . . . . . . . . . Brazil . 103
Heywood Holmes and Partners LLP . . . Red Deer . . . . . . . . . . . . . . Canada . 105
Soren McAdam Christenson LLP . . . . . Redlands . . . . . . . . . . . . . . . . . USA . 189
Virtus Group LLP . . . . . . . . . . . . . . . . . Regina . . . . . . . . . . . . . . . . Canada . 106
Witt Mares PLC . . . . . . . . . . . . . . . . . . Richmond . . . . . . . . . . . . . . . . USA . 210
PKF Latvia SIA . . . . . . . . . . . . . . . . . . . Riga . . . . . . . . . . . . . . . . . . . Latvia . 139
Directa PKF . . . . . . . . . . . . . . . . . . . . . Rio de Janeiro . . . . . . . . . . . . Brazil . 103
Abdul Aziz Almogren
(Chartered Accountants) . . . . . . . . . . . Riyadh . . . . . . . . . . . . Saudi Arabia . 162
PKF (BVI) Limited . . . . . . . . . . . . . . . . . Road Town, Tortola . British Virgin Islands . 103
PKF Italia Spa . . . . . . . . . . . . . . . . . . . Rome . . . . . . . . . . . . . . . . . . . . Italy . 135
PKF Consulting Srl - Sintema Srl . . . . . Rome . . . . . . . . . . . . . . . . . . . . Italy . 136
PKF Wallast . . . . . . . . . . . . . . . . . . . . . Rotterdam . . . . . . . . . . Netherlands . 148
PKF Wulf Niggemann . . . . . . . . . . . . . . Rottweil . . . . . . . . . . . . . . Germany . 125
S
PKF Gottschalk, Becker & Partner . . . . Saarbruecken . . . . . . . . . . Germany . 125
PKF Revisionstreuhand
Wirtschaftsprüfungsgesellschaft m.b.H . . Salzburg . . . . . . . . . . . . . . . Austria . . 97
PKF Hotelexperts GmbH . . . . . . . . . . . . Salzburg (Hotel Consulting) . . Austria . . 98
Squar Milner CPAs . . . . . . . . . . . . . . . San Diego . . . . . . . . . . . . . . . . USA . 188
PKF - California . . . . . . . . . . . . . . . . . . San Diego . . . . . . . . . . . . . . . . USA . 188
Hutchinson and Bloodgood LLP . . . . . . San Diego . . . . . . . . . . . . . . . . USA . 188
PKF Consulting USA . . . . . . . . . . . . . . San Francisco . . . . . . . . . . . . . USA . 215
PKF - California . . . . . . . . . . . . . . . . . . San Francisco . . . . . . . . . . . . . USA . 189
Despacho Murillo Marchini & Co. . . . . . San Jose . . . . . . . . . . . . Costa Rica . 111
Abbott, Stringham & Lynch, Inc. . . . . . . San Jose . . . . . . . . . . . . . . . . . USA . 189
PKF, LLP . . . . . . . . . . . . . . . . . . . . . . . San Juan . . . . . . . . . . . Puerto Rico . 159
Castellanos Chacon, Ltda. de C.V. . . . . San Salvador . . . . . . . . El Salvador . 114
Garcia Veramendi & Asociados PKF Bolivia . . . . . . . . . . . . . . . . . . . . . Santa Cruz . . . . . . . . . . . . . . Bolivia . 101
PKF Chile Auditores Consultores Ltda. . . Santiago . . . . . . . . . . . . . . . . Chile . 109
Guzman Tapia & Co PKF . . . . . . . . . . . Santo Domingo . Dominican Republic . 113
Directa PKF . . . . . . . . . . . . . . . . . . . . . Sao Paulo . . . . . . . . . . . . . . . Brazil . 102
17
Member
Firms
O
PKF Unitesta Revisions . . . . . . . . . . . . Oldenburg . . . . . . . . . . . . Germany . 124
PKF Arbicon Zink KG . . . . . . . . . . . . . . Oldenburg . . . . . . . . . . . . Germany . 123
PKF II Portugal Lda. . . . . . . . . . . . . . . . Oporto . . . . . . . . . . . . . . . . Portugal . 158
PKF Osnabrück WMS Treuhand GmbH
Wirtschaftsprüfungsgesellschaft . . . . . . Osnabrück . . . . . . . . . . . . Germany . 124
PKF Re Opinion d.o.o Sarajevo . . . . . . . Sarajevo . . . Bosnia and Herzegovina . 101
Virtus Group LLP . . . . . . . . . . . . . . . . . Saskatoon . . . . . . . . . . . . . Canada . 106
Sweeney Conrad, PS . . . . . . . . . . . . . . Seattle-Tacoma-Bellevue . . . . . USA . 211
PKF ATTEST . . . . . . . . . . . . . . . . . . . . Seville . . . . . . . . . . . . . . . . . . Spain . 169
PKF Consulting Inc . . . . . . . . . . . . . . . Shanghai . . . . . . . . . . . . . . . China . 110
PKF-CAP LLP . . . . . . . . . . . . . . . . . . . Singapore . . . . . . . . . . . Singapore . 163
PKF ATTEST . . . . . . . . . . . . . . . . . . . . Soria . . . . . . . . . . . . . . . . . . . Spain . 170
SwaimBrown PA . . . . . . . . . . . . . . . . . Spartanburg . . . . . . . . . . . . . . . USA . 209
PKF Aulous F Madden & Co . . . . . . . . . St Ann . . . . . . . . . . . . . . . Jamaica . 136
Mueller Prost PC . . . . . . . . . . . . . . . . . St Charles . . . . . . . . . . . . . . . . USA . 197
Pannell Kerr Forster . . . . . . . . . . . . . . . St George's . . . . . . . . . . . Grenada . 128
Pannell Kerr Forster . . . . . . . . . . . . . . . St John's . . . . . . . . . . . . . . Antigua . . 91
Mueller Prost PC . . . . . . . . . . . . . . . . . St Louis . . . . . . . . . . . . . . . . . . USA . 197
Auditia SARL . . . . . . . . . . . . . . . . . . . . St Nazaire . . . . . . . . . . . . . . France . 117
Wipfli LLP . . . . . . . . . . . . . . . . . . . . . . St Paul . . . . . . . . . . . . . . . . . . . USA . 197
MCD . . . . . . . . . . . . . . . . . . . . . . . . . . St Petersburg Russia (The Russian Federation) . 161
PKF O’Connor Davies, LLP . . . . . . . . . . Stamford . . . . . . . . . . . . . . . . . USA . 190
PKF Gross-Hugel . . . . . . . . . . . . . . . . . Strasbourg . . . . . . . . . . . . . . France . 118
PKF Wulf & Partner . . . . . . . . . . . . . . . Stuttgart . . . . . . . . . . . . . . Germany . 125
PKF Gold Coast . . . . . . . . . . . . . . . . . . Surfers Paradise, Gold Coast . Australia . . 96
PKF . . . . . . . . . . . . . . . . . . . . . . . . . . . Suva . . . . . . . . . . . . . . . . . . . . . Fiji . 115
PKF Australia Ltd . . . . . . . . . . . . . . . . . Sydney . . . . . . . . . . . . . . . Australia . . 92
Member
Firms
T
PKF Taiwan . . . . . . . . . . . . . . . . . . . . . Taipei . . . . . . . . . . . . . . . . . . Taiwan . 173
PKF Estonia . . . . . . . . . . . . . . . . . . . . . Tallinn . . . . . . . . . . . . . . . . Estonia . 115
PKF MAK ALYANS AUDIT . . . . . . . . . . . Tashkent . . . . . . . . . . . . Uzbekistan . 216
PKF Issing Faulhaber Wozar Altenbeck
GmbH & Co. KG . . . . . . . . . . . . . . . . . Tauberbischofsheim . . . . . Germany . 125
UBC International . . . . . . . . . . . . . . . . . Tbilisi . . . . . . . . . . . . . . . . . Georgia . 118
PKF-Tovar López . . . . . . . . . . . . . . . . . Tegucigalpa . . . . . . . . . . . Honduras . 129
PKF Amit, Halfon CPA (Israel) . . . . . . . . Tel Aviv . . . . . . . . . . . . . . . . . Israel . 133
PKF . . . . . . . . . . . . . . . . . . . . . . . . . . . Tema . . . . . . . . . . . . . . . . . . Ghana . 127
PKF Euroauditing S.A. . . . . . . . . . . . . . Thessaloniki . . . . . . . . . . . . Greece . 128
PKF Econometrica . . . . . . . . . . . . . . . . Timisoara . . . . . . . . . . . . . Romania . 160
Nakamoto and Company . . . . . . . . . . . Tokyo . . . . . . . . . . . . . . . . . . Japan . 137
PKF Kraft Berger Professional Corporation . Toronto . . . . . . . . . . . . . . . Canada . 106
PKF Consulting Inc . . . . . . . . . . . . . . . Toronto . . . . . . . . . . . . . . . Canada . 106
Regier Carr & Monroe, LLP . . . . . . . . . Tucson . . . . . . . . . . . . . . . . . . . USA . 185
Regier Carr & Monroe, LLP . . . . . . . . . Tulsa . . . . . . . . . . . . . . . . . . . . USA . 206
Lassad Marwani & Co . . . . . . . . . . . . . Tunis . . . . . . . . . . . . . . . . . . Tunisia . 175
V
Smythe Ratcliffe LLP . . . . . . . . . . . . . . Vancouver . . . . . . . . . . . . . . . . . . Canada . 107
PKF Consulting Inc . . . . . . . . . . . . . . . Vancouver - PKF Consulting Inc . Canada . 107
PKF Italia Spa . . . . . . . . . . . . . . . . . . . Verona . . . . . . . . . . . . . . . . . . . Italy . 135
PKF ATTEST . . . . . . . . . . . . . . . . . . . . Vitoria . . . . . . . . . . . . . . . . . . Spain . 170
Wirtschaftsprüfungs GmbH & Co KG . . Vienna . . . . . . . . . . . . . . . . . Austria . . 98
PKF Hotelexperts GmbH . . . . . . . . . . . . Vienna (Hotel Consulting) . . . Austria . . 98
W
PKF Centrum Rachunkowosci Sp. z.o.o . . Warsaw . . . . . . . . . . . . . . . . Poland . 157
PKF Consulting USA . . . . . . . . . . . . . . Washington DC . . . . . . . . . . . . USA . 215
PKF (Welkom) Inc . . . . . . . . . . . . . . . . Welkom . . . . . . . . . . . . South Africa . 168
PKF Martin Jarvie . . . . . . . . . . . . . . . . Wellington . . . . . . . . . New Zealand . 151
Sansiveri, Kimball & Co., L.L.P. . . . . . . . Westerly . . . . . . . . . . . . . . . . . . USA . 208
Regier Carr & Monroe, L.L.P. . . . . . . . . Wichita . . . . . . . . . . . . . . . . . . USA . 195
Witt Mares PLC . . . . . . . . . . . . . . . . . . Williamsburg . . . . . . . . . . . . . . USA . 210
PKF (Namibia) . . . . . . . . . . . . . . . . . . . Windhoek . . . . . . . . . . . . . Namibia . 147
Scarrow & Donald LLP . . . . . . . . . . . . . Winnipeg . . . . . . . . . . . . . . Canada . 107
PKF Wallast . . . . . . . . . . . . . . . . . . . . . Woerden . . . . . . . . . . . Netherlands . 148
PKF Issing Faulhaber Wozar Altenbeck
GmbH & Co. KG . . . . . . . . . . . . . . . . . Wuerzburg . . . . . . . . . . . . Germany . 126
Z
PKF Wirtschaftsprüfung AG . . . . . . . . . Zurich . . . . . . . . . . . . . Switzerland . 172
PKF Consulting AG . . . . . . . . . . . . . . . Zurich . . . . . . . . . . . . . Switzerland . 172
18
Partners
A
Abaiadze, Misha
Tbilisi . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 118
Abbattista, Gerard
Edison . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . 198
Abbott, Alec
Newport Beach . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 187
Abbott, Isaac G
Johannesburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 167
Abdurakhimov, Takhir
Tashkent . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . 216
Abel, Patrick
Sheffield . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 182
Adaji, Omede Patrick
Jos . . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 153
Adendorff, Garth J
Durban . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 166
Adu-Gyamfi, Nana Abena
Accra . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 126
Afford, John A
Sydney . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 96
Afiffudin, Didin
Jakarta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 132
Agache, Lode
Antwerp . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . . . . 99
Agüero, Raquel
Asuncion . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .155
Aguirre, Juan A
Mexico City Polanco . . . . . . . . . . . . . [email protected] . . . . . . . . . 143
Aickin, Eddie
Kaitaia . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 150
Akande, Tajudeen Adegboyega
Abuja . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 152
Akchurina, Galina
Moscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 161
Akhtar, Sajjad
Singapore . . . . . . . . . . . . . . . . . . . . . [email protected] . . VII, 163
Alajbegu, Jim
Edison . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 198
Albisu, Jose Miguel
Bilbao . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 169
Al Fayoumi, Zuhair
Riyadh . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 162
19
Partner
Names
Adams, R Kenneth
Jeffersonville . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 194
Partners
Al-Natour, Zeena
Amman . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 137
Alameda, Angel
Alcock, Richard C
Durban . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 166
Aldrich, Mary
Newport News . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .209
Alexander, Dawn
Christchurch . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 150
Alexander, Chris
Calgary . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 104
Alexander, John
Dubai . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . X, 177
Allen, Chris J
Caringbah . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 97
Partner
Names
Allen, Jeffrey
New York . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 203
Altstadter, Eric
New York . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 203
Altenbeck, Dr Dirk
Weurzburg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 126
Alves Lira, Vagner
São Paulo . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 102
Alwardt, Peter
Amaré, José Antonio
Mexico City Downtown . . . . . . . . . . . [email protected] . . . . . . . . . . . 144
Amaré, José Luis
Mexico City Downtown . . . . . . . . . . . [email protected] . . . . . . . . . . 144
Amezquita, Vivian
Bogota . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 110
Amit, Gal
Tel Aviv . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . 133
Amsden, Margaret
Southfield . . . . . . . . . . . . . . . . . . . . . [email protected] . . . 196
Andersen, Kim
Copenhagen Glostrup . . . . . . . . . . . . [email protected] . . . . . . . . . . . 113
Andersen, Mogens
Copenhagen Glostrup . . . . . . . . . . . . [email protected] . . . . . . . . . . 113
Andrews, Russell E
Minneapolis . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 196
20
Partners
Antoniou, Christos
Limassol . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . VIII, 112
Appel, Franz-Josef
Heildeberg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 122
Apostolopoulos, Athanasios
Athens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 127
Arévalo de Gutiérrez, Olga Siomara
Guatemala City . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 128
Arévalo Pérez, Hugo
Guatemala City . . . . . . . . . . . . . . . . . [email protected] . . . 128
Argiris, Helen
Sydney . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 96
Arias, Didier
Paris . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 117
Aronow, Michael
New York . . . . . . . . . . . . . . . . . . . . . . [email protected] . . 203
Arrigo, Marie
New York . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 203
Ascari, Craig
Richmond . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 210
Asfandiyarov, Ravshan
Ausserlechner, Dr Thomas
Vienna . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 98
Auyeung, Wingsee
Shanghai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . X, 110
Aversa, Michael
Bridgewater . . . . . . . . . . . . . . . . . . . . [email protected] . . . 198
Avila, Jorge
Panama . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 154
B
Bacquet, Andre
Lyon . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . 116
Bacsik, Jeffrey
Hackensack . . . . . . . . . . . . . . . . . . . [email protected] . . . . 199
Badrick, Paul
Johannesburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 167
Bailey, John
Fort Collins . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 190
Bailey, Kerry
Manchester . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 181
Baker, Michael E
Birmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 185
21
Partner
Names
Arnold, Dave
Portland . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 215
Partners
Bakst, Jay
New York . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 203
Balasubramanian, T V
Chennai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 130
Baldante, John L
New York . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . X, 202
Balk, Christoph
Duisburg . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 120
Baltin, Bruce
Los Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 214
Bamber, Harry
Douglas . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 133
Bancroft, Don
Manchester . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 181
Barainca, Ignacio
Bilbao . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 169
Partner
Names
Baranano, Asier
Bilbao . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 169
Barber, David B
Tucson . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 185
Barnard, Robert
London . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . X, 184
Barnes, Ronald F
Jeffersonville . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 194
Barnett, Andy
Atlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 191
Barnett, Charles
Glasgow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .182
Barnsdall, Stuart
London . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 184
Barossi, Susan M
Harrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 201
Barreau, Laurent
St Nazaire . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 117
Barth, Joel
New York . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 203
Bartlett, Ruth
Bartsch, Frank
Oldenburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 123
Barycki, Rafał
Warsaw . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 156
Bastenie, Marc
Antwerp . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . . . 99
22
Partners
Batistoni, Dianne
Edison . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . 198
Bathia, Nish
Leicester . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .180
Batterberry, Richard L
Cincinnati . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 206
Battle, Lee
Port Elizabeth . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 167
Baumler, Brian
Houston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 209
Bautista, Jose A
Belize City . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . 100
Bax-Kurtz, Jeanette L
St Louis . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 197
Bayliss, Trevor
Kaiapoi . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 150
Bazarbekova, Kulbarshyn
Almaty . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 138
Beck, Helmut
Wuerzburg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . IX, 126
Beier, Oliver
Berlin . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 119
Bekmessian, Chris
New York . . . . . . . . . . . . . . . . . . . . . . [email protected] . 203
Bel, Barbara
Harrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 201
Belikova, Maria
St Petersburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 161
Belvedere, William
Minneapolis . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 196
Ben Abdennebi, Ibrahim
Kouba- Alger . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 91
Benaim, Elias
Toronto . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 106
Benaran, Alvaro
Madrid . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 169
Benneian, Michael
Glendale . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 186
Bersaglieri, Ronald E
San Francisco . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 189
Bertholini, Artemio
Rio de Janeiro . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 102
23
Partner
Names
Bayfield, Stephen
London . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 184
Partners
Betts, Michael J
Cape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 165
Beunen, Dirk
Brussels . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . . .100
Bhatia, Rupam
Kampala . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 175
Bhaya, Percy R
Muscat . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 154
Bible, Peter
Edison . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 198
Bieber, Alan E
Cincinnati . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 206
Biehl, James T
Southfield . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 196
Bigane III, Joseph F
Chicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 193
Partner
Names
Biloblovskiy, Sviatoslav
Kiev . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 176
Bilodeau, Craig M
Providence . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 208
Bingel, Gary
Bridgewater . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 198
Bingham, Ian
Bint, Richard S
London . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 178, 184
Birch, Trevor
London . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . X, 184
Birin, Askold
Moscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . 161
Bladwell, Stephen S
Sydney . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 96
Blair, Edward T
Richmond . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 210
Blair, Maureen
Blake, David
Melbourne . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 95
Blake, Tom
Portland . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 215
Blake, Walter
Bloemfontein . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 165
24
Partners
Blaney, Thomas F
New York . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 202
Blasnik, Bruce L
Stamford . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 190
Blaustein, Martin
Blivaiss, David
Bober, Mark B
Akron . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 205
Boccoli, Alberto
Verona . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . 135
Bodan, Joseph R
Harrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 201
Bonaguro, Sophie
Geneva . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 171
Bond, Chris
Birmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 179
Bonetti, Andrea
Verona . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . 135
Bonini, Antonio Carlos
São Paulo . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 102
Bontemps, Romain
Luxembourg . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 141
Bonzi, Walter
Milan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 136
Borczak, Barbara
Atlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . 191
Borowitz, Jeffrey M
Johannesburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 167
Borrillo, Franceen
San Jose . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 189
Bosquet, Gustavo
Bilbao . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 169
Bouchaud, Edward
St Nazaire . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 117
Boulic, Jean-Gabriel
Paris . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . 117
Boulle, Robert C
Durban . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 166
Bouresli, Tareq M
Kuwait . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 139
25
Partner
Names
Bolovan, Eugenia
Bucharest . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 160
Partners
Bourgnon, Ralph
Luxembourg . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 141
Bowen, James M
Boyle, Patrick
Philadelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 207
Bradley, John S
Guernsey . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 109
Bragato, Francis
Branellec, Thierry
Nantes . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 117
Brankovic, Miroslav
Sarajevo . . . . . . . . . . . . . . . . . . . . . . [email protected] . .101
Breit, Michael
Partner
Names
Bresolin, John
Bridge, Mike
Guildford . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 183
Brinskelle, Roman
Frankfurt . . . . . . . . . . . . . . . . . . . . . [email protected] . 121, 126
Brown, Charles E
Spartanburg . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 209
Browning, Simon
Nottingham . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 180
Bruce-Tagoe, Frederick
Accra . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 126
Brucher, Luc
Luxembourg-Strassen . . . . . . . . . . . . [email protected] . . . . . . . . . . 141
Brückner, Robert
Oldenburg . . . . . . . . . . . . . . . . . . . . . [email protected] . 123, 124
Bruns-Coppenrath, Jürgen
Osnabruck . . . . . . . . . . . . . . . . . . . . [email protected] . 124
Buchanan, Anne
Glasgow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 182
Budin, Sandra L
Minneapolis . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 196
Bui, Van Vuong
Hanoi . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .217
Bull, Paul
Sydney . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 96
Bullock, Adam
Newport Beach . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 187
26
Partners
Burack, Scott
Los Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 187
Burak, Fredric
Burak, Robert
Akron . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 205
Burke, Sharon
Melbourne . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 95
Burks, Bruce
Bellevue . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 211
Burnett, Andrew
Bush, David E
Williamsburg . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 210
Buurman, Arjan
Delft . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 148
Buxton, Nick
Norwich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 179
Bvurere, Sydney
Harare . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 217
Byrne, J Patrick
Jeffersonville . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 194
C
Cabrera, Francisco
Caracas . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 216
Cace, David
Cairns, Brock D
Calgary . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 104
Cairns, Billy
Leeds . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 181
Calder, Nick
Perth . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 95
Calderon H, Betty
San Jose . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 111
Callahan, Thomas E
San Francisco . . . . . . . . . . . . . . . . . . [email protected] . . . . . . X, 215
Calleja, Jose Miguel
Cały, Jan
Warsaw . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 157
Cámara, Luis Alberto
27
Partner
Names
Bussiere, Gilles
Montreal . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 105
Partners
Campbell, Ryan
Cape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 165
Camposllera, Mario
Puebla/Guadalajara . . . . . . . . . . . . . . [email protected] . . . VI, 145
Canales, Carmelo
Cano, Leticia
Merida . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 145
Cano, Mario
Merida . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 145
Capodanno, David
Cardone, Roberto
Milan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 136
Carotta, Daniel
Zurich . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 172
Partner
Names
Carpentieri, Beniamino
Caracas . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . VI, 216
Carrau, Federico
Montevideo . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 216
Carretero, Francisco Javier
Carruthers, Gary
Cascone, Mauro
Naples . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 134
Casini, Christopher
Paramus . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 200
Cassidy, John
London . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .184
Castellanos Chacón, Horacio Alfredo
San Salvador . . . . . . . . . . . . . . . . . . . [email protected] . VI, 114
Castinel, Guy
Marseille . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . IX, 116
Ceballos, Sergio
Mexico City Polanco . . . . . . . . . . . . . [email protected] . . . . . . . . 143
Cech, Rainer
Braunschweig . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 119
Cella, Clare E
New York . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 202
Cervinka, David
Prague . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 112
Chaffin, Bradley S
Cincinnati . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 206
28
Partners
Chaitowitz, Garron M
Johannesburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . IX, 167
Chalfin, Alan
Chamera, Agnieszka
Warsaw . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 157
Chan, Edmund
Shanghai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 110
Chan, Judy
Kaohsiung . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . 173
Chandra, Santoso
Jakarta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 132
Chang, Ronnie
Taipei . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . VII, 173
Chartouni, Elie
Beirut . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 140
Chartouni, George
Beirut . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 140
Chatain, Michel
Lyon . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 116
Chatham, William G (Grant)
Surfers Paradise . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 96
Chau, Man Kit
Kuala Lumpur . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 142
Chazen, Jeffrey
Cheeseman, Paul
Chen, Ada
Shanghai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . VII, 110
Chen, Tomas
Chen, Jenny
Glendale . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 186
Chen, Peter
Kaohsiung . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . 173
Chew, Vincent C E
Sabah . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . VII, 142
Chew, Lawrence
Honolulu . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 192
Chiarino, Juan Antonio
Montevideo . . . . . . . . . . . . . . . . . . . . [email protected] . . . . VI, 216
29
Partner
Names
Chappell, Kenneth R
Watsonville . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 190
Partners
Chin, Michael
Singapore . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 163
Chinchay, Wilfredo
Lima . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 156
Chino, Hideto
Tokyo . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 137
Chiou, Jeffrey
Taipei . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . 173
Chirico, Emmanuel
New York . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 202
Chiu, Peter
Taipei . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 173
Christiansen, Hans Munkebo
Copenhagen . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . VIII, 113
Chung, Alfred W C
Hong Kong . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 129
Partner
Names
Church, Duncan
Johannesburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . IX, 167
Cienkowska, Mirosława
Warsaw . . . . . . . . . . . . . . . . . . . . . . . [email protected] 157
Cillié, Stephan
Cape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 165
Clarke, Rosemary J
Clarke, Paul M
Leeds . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 181
Cleaveland, Richard
Cloppert, William J
Cincinnati . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 206
Coakwell, Tim
Calgary . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 104
Cogan, Peter
Grand Cayman . . . . . . . . . . . . . . . . . [email protected] . . . . . 108
Cohen, Brent
Surfers Paradise . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 96
Cohen, Gerald
Cohen, Howard
Edison . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 198
Cohen, Richard
Bridgewater . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 198
Coles, Randy
30
Partners
Collins, Stuart
London . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 184
Collins, Steve
Fort Collins . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 190
Colloca, Richard
Hackensack . . . . . . . . . . . . . . . . . . . [email protected] . . . 199
Colmenares, Gladys
Caracas . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 216
Colyer, Kim
Brisbane . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 93
Condon, William S
Tinley Park . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 192
Connors, James
New York . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . 203
Consolo, Domenick F
Harrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 201
Cook, Gina
Auckland - Takapuna . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 149
Cook, Malcolm R G
Birmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 179
Cooke-Varallo, Colleen
Media . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 206
Cooper, Linda
Leeds . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 181
Copeland, David
Dublin . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 132
Copping, Rick
Mount Barker . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 95
Corti, Clemens
Graz . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . . . . 97
Cortney, David
San Diego . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 188
Cosgrove, John
Costagliogla, Franck
Marseille . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 116
Cousin, Claude
Paris . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . 117
Cowley, Mark E
Tucson . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 185
Cox, Charles
London . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 184
31
Partner
Names
Conrad, Dennis A
Partners
Coyle, Christopher T
Coyle, Kenneth W
Jeffersonville . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 194
Crancer III, Ralph E
St Louis . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 197
Crawford, Cam
Calgary . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . IX, 104
Crighton, Dorian
Christchurch . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 150
Croarkin, Kenneth
Crowe, Michael H
Douglas . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 133
Crowe-Maxwell, Atle
Sydney . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 96
Partner
Names
Cruz, Jimy
Cruz Neves, Nuno Miguel
Lisbon . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 157, 158
Cruz, Francisco
Veracruz . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 146
Cryer, James M
Douglas . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 133
Cumming, Timothy
Guernsey . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 109
Cuono, Ciro
Cunningham, Lance
Sydney . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 92
Curry, O Brent
Tulsa . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 206
Custodio, Celia
Lisbon . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 157, 158
Cutler, Martin J
Livingston . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 199
Czajkowski, Philip C
Chicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 193
D
da Costa, Michelle
Johannesburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 167
Dalal, Murtuza
Kampala . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 175
Dalaney, Sheba
San Jose . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 189
32
Partners
Dall, Keith J
Durban . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 166
Dalla Longa, Marco
Milan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 136
Damas, Miguel
Oporto . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 158
Dandrow III, Robert V
Norwell . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 196
Daniel, Wendell
Grand Cayman . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 108
Daniel, Wendell
Daniele, Rob
Dankowski, Jan
Danne, Marc Dr
Herford . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 122
Daoud, Faical
Alger . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 91
Darley, Stephen
PKF International . . . . . . . . . . . . . . . . [email protected] . V, VI, 104, 147, 174
Daverin, Mark C
Port Elizabeth . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 167
Davies, Sanders
Davies, Mark
Davis, Roger
Philadelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 207
Day, Bridget
DeCataldo, Michael A
Providence . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 208
De Cubillos, Delia
Bogotá . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 110
De Jonge, Danny
Antwerp . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . . . 99
De Jonge, Elsabe
Welkom . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 168
De Weerdt, Paul
Antwerp . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . V, VII, VIII, 99
33
Partner
Names
Danish, Leslie
Partners
Dean, Richard A
Dearden, Phillip E
Douglas . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 133
Dearman, David
London . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 184
Deeter, David A
Diegel, Charles
Philadelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . 207
Del Vecchio, Ruggero
Del Vecchio, Salvatore
Milan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 136
DeLand, John C
Chicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .193
Partner
Names
Delcaldo, Maria Luisa
Milan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 134
Delcourt, Laurent
Deltour, Luc
Demetriou, Pambos
Limassol . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 112
Demonte, Francesco
Rome . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 135
Dennig, Chip
Denny, Albert R
Wichita . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 195
Deprit, Santiago
Desangles, Hector Guzman
Santo Domingo . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . VI, 113
DeSantis, Nicholas
Desloges, Anne-Marie
Montreal . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 105
Desmond, Timothy J
DeSoiza, Ron
Devi, P
Chennai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 130
34
Partners
Di Bartolo, Ross
Canberra City . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 94
Di Fresco, Gianluca
Diamond, George
Canberra City . . . . . . . . . . . . . . . . . . [email protected] . . . . . 94
Diarov, Nail
Kazan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 160
Diederich, Thomas
Hamburg . . . . . . . . . . . . . . . . . . . . . . [email protected] . VIII, 121, 124
Diestelhorst, Ulrich
Herford . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . 122
DiGia, Mario
Dillman, Chip
Charlotte . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 205
Dillon, John R
Auckland . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 149
Dimes, Neil
Bristol . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 183
Director, Gustavo
Buenos Aires . . . . . . . . . . . . . . . . . . . [email protected] . . . . IX, 92
Djidotor, Yawo F
Lome . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 174
Dobbins, Thomas
Dolci, Carolyn
Hackensack . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 199
Domenico, Mauricio Lotti de
Sao Paulo . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 102
Domínguez, Oscar
Guadalajara . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 145
Domínguez Ortíz, María Elena
Mexico City Polanco . . . . . . . . . . . . . [email protected] . . . . . 143
Donald, Peter J
Winnipeg . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 107
Donnellon, James A
Donsbach, Thomas
Frankfurt . . . . . . . . . . . . . . . . . . . . . [email protected] . 121, 126
Dougherty, Paul
35
Partner
Names
Dillman, Aaron
Saskatoon . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 106
Partners
Downey, Brian
Dramitinou, Chrisi
Athens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 127
Dreher, Rick
Milwaukee . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 212
Drew, Timothy A
Drewett, David A R
Drucker, Arthur
Duffy, Brian
Duhau, François
Paris . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . VIII, 117
Partner
Names
Duhau, Sandrine
Dumke, Erik
Hamburg . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .121
Duncan, Peter
Durban . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 166
du Plessis, Eugene
Johannesburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . IX, 167
Durán, Jaime
Bogotá . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 110
Durán Robles, Javier
Mexico City Polanco . . . . . . . . . . . . . [email protected] . . . . . . . . . . 143
Dutkiewicz, Robert J
Southfield . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 196
D’Uva, Joan
Bridgewater . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 198
Dziedzic, Joel R
Chicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .193
E
Eagles, David
Ipswich . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 178
Earley, Thomas
Eberle, Jr Richard G
St Louis . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 197
Eble, Mark D
Indianapolis . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 214
Eckenrod, Bill
Glendale . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 186
36
Partners
Edwards, Geoff
Adelaide . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 93
Egermann, Florian
Balingen . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .119
Eide, Duke
Bellevue . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 211
Einhorn, David
Ellerich, Dr Marian
Duisburg . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 120
Ellis, Paul J
Nottingham . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 180
Elms, Robert A
Wellington . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 151
Entwistle, Tim
Eriksen, Peter Krogsrud
Copenhagen Glostrup . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 113
Erskine, Douglas
Belize City . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . 100
Escott, Charles
Leeds . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 181
Espen, Pascal
Luxembourg . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 141
Etheridge, Christopher E
Alpharetta . . . . . . . . . . . . . . . . . . . . . [email protected] . . . 191
Evans, Rick
San Diego . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 188
Eyles, Mark
Melbourne . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 95
F
Faical, Daoud
Tunis . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 175
Fairhurst, Mark
Liverpool . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 181
Farber, Paul
Fasselt, Dr Martin
Duisburg . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 120
Faugno, Anthony
Wall . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . 200
Faulhaber, Dr Klaus
Tauberbischofsheim . . . . . . . . . . . . . . [email protected] . . . . . . . . 125
37
Partner
Names
Endler, Luciana
Rio de Janiero . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 103
Partners
Faulkner, Richard
Guildford . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 183
Fauteux, Pierre
Montreal . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 105
Fay, M Douglas
Providence . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 208
Fazio, Tom
Melbourne . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 95
Fechner, David
Adelaide . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 93
Fedorovich, Richard C
Akfron . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 205
Feijoo Eguillor, José Antonio
Madrid . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 169
Feinerman, Tobias
Partner
Names
Feld, Adam G
Cincinnati . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .206
Fenech, Alex
Birkirkara . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 142
Fenn, Wolfgang
Frankfurt . . . . . . . . . . . . . . . . . . . . . [email protected] . . 121, 126
Ferguson, Keith
Ipswich . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 178
Fermanis, Simon
Perth . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 95
Fielding, Jr James C
Rockville . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . 195
Fields, David
Filatova, Raisa
St Petersburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 161
Filipcova, Hana
Prague . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 112
Findlay, Keith G
Winnipeg . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 107
Finerty, Timothy P
Southfield . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 196
Fiore, Alfred W
Stamford . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 190
Fischer, Dr Helmut
Nuremberg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 123
Fischer, Dr Bertram
Nuremberg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 123
38
Partners
Fisher, Philip
Fisher, Richard
Flamand, Guy
Knokke-Heist . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 100
Fletcher, Carol E
Christchurch . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 150
Floch, Julie
Flynn, Brian M
Paramus . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 200
Fodera, John
Ford, Robert
Cincinnati . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 206
Forrest, John
Bellevue . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 211
Forry, John
Fowler, D Shawn
Atlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 191
Fox, John
Frain, Tom G
Winnipeg . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 107
Frazier Jr, James F
Atlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 191
Freckmann, Chris D
Freeman, Sonia M
Houston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 209
Freeman, Gary A
Wichita . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 195
Freire, Henry A
Frey, Ben
Johannesburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 167
Frías, Rafael
Veracruz . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 146
39
Partner
Names
Fogarty, Marc
Partners
Friedlein, Keith A
Frondall, Doug
Saskatoon . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 106
G
G, Shankar
Coimbatore . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 130
Gade, Sven Peter
Dubai . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 177
Galadima, Daniel Abdou
Niamey . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 152
Galindo, Hector E
Bogotá . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 110
Galloway, Brandon
El Centro . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 186
Gamboa, Paulo
Lisbon . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 157, 158
Partner
Names
García Alcalá, Ricardo
Puebla . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 145
García Lara, Andres
Guadalajara . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 145
García-Rodriguez, Juan José
San Juan . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . 159
Garcia Veramendi, Javier
Santa Cruz . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 101
Gardeazabal, Manuel
Bilbao . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 169
Gardner, Steve
Fort Collins . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 190
Gardner, Omax A E
St Kitts . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 170
Garvey, David J
Gathani, Manharlal
Sabah . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 142
Gaublomme, Hilde
Antwerp . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . . . .99
Gauthier, Jody A
Chicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 193
Gawley, Michael
Gazaryan, Artur
St. Petersburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 161
Geehreng, Daniel B
Rockville . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 195
Gelbcke, Ernesto Rubens
São Paulo . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 102
40
Partners
Genz, John
Wall . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 200
George, Abiosseh
Banjul . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .118
Gering, Paul
Durban . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 166
Gershengoren, Irina
Gertenbach, Kevin
Durban . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .166
Ghadiali, Hashim
Ghafoor, Hamid
Liverpool . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 181
Gibson, Daniel
Gibson, Matthew
Manchester . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 181
Gichuki, Joe
Nairobi . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 138
Gill, Martin
Edinburgh . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 182
Gilligan, John
Ginesta, Carles
Barcelona . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 168
Glick, Sally L
Livingston . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 199
Glück, Claudia
Vienna . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 98
Glueck, Steven
Glud, Gary P
El Centro . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 186
Gobeille, David A
Goddard, Ken
Redlands . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 189
Godshall, William A
Atlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 191
Godt, Neal
Edison . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 198
41
Partner
Names
Giacometti, Umberto
Verona . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 135
Partners
Goh, Allen
Newport Beach . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 187
Goldenberg, Neil
Goldfein, Laurence
Goldsberry, Edward N
Houston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 209
Gomberg, Bruce
Gomes de Barros, Marcelo
Sao Paulo . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 102
Gomez, Miriam Mercedes
Santo Domingo . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 113
Gómez, Raúl
Celaya . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 144
Partner
Names
González, Antonio
Santiago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 109
Gonzalez, Humberto
Bogotá . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 110
Gonzalez, Santiago
Madrid . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 169
Goodall, Fraser
Nottingham . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 180
Goodchild, Martin
London . . . . . . . . . . . . . . . . . . . . . . . [email protected] . V, VIII, 178
Goodman, Craig
Goosen, Cobus
George . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 166
Gordon, Bruce R
Sydney . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . X, 96
Gordon, Russell
Gornaya, Anna
St. Petersburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 161
Gort, Eric
Amsterdam . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 147
Gottschalk, Dr Paul Richard
Saarbruecken . . . . . . . . . . . . . . . . . . [email protected] . . . 125
Gough, Katherine
Gould, Kieran
42
Partners
Gould, Ian J
Birmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 179
Goutagny, Emmanuel
Lyon . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 116
Grabe, Helmut
Braunschweig . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 119
Gradova, Tatiana
St Petersburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 161
Grafton, Scott
Montreal . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 105
Granger, Jr Frank J
Grant, Michael N
Sydney . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 96
Grant, Robert
Gray, Larry
Edison . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 198
Greaves Bonello, Donna
Birkirkara . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 142
Green, Georgette M
Glendale . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 187
Green, James K
Greenacre, Brian
Sydney . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 96
Greer, Charlie
Charlotte . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . X, 205
Gregori, Marios
Grimaldi, Nancy
Grinnan, J Michael
Jeffersonville . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 194
Grobler, Hannes
Pretoria . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 168
Groskopf, Thomas J
Gross, Claude
Strasbourg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 118
Grosse-Brauckmann, Oliver
PKF International . . . . . . . . . . . . . . . . [email protected] . V, VII,
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104, 116, 140, 153, 171
Growcott, Bruce
Melbourne . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 95
43
Partner
Names
Grapini, Anca Cristina
Timisoara . . . . . . . . . . . . . . . . . . . . . [email protected] . . . 160
Partners
Gruber, David
Grubor, Petar
Belgrade . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 163
Guerra L, Aldo Eli
Managua . . . . . . . . . . . . . . . . . . . . . [email protected] . . . 151
Guerrero Bolán, Eduardo
Guadalajara . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 145
Guidry, Kenneth J
Houston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 209
Guinn, David
Port Moresby . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 155
Gunawan, Jimmy
Medan . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . 132
Gutkind, Sonny
Partner
Names
Guzmán, Eduardo Díaz
Guzman, Ml Amaury
Santo Domingo . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 113
Grzywacz, Marcin
Warsaw . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 156
Guzik, Steven
Gvetadze, David
Tbilisi . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 118
H
Habjan, Marjan
Ljubljana . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 164
Hadiwinata, Paul
Medan . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . VII, 132
Hadjiloucas, Michael
Hafenrichter, Hans
Munich . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 123
Hagen, Julie
Haigh, Michael S
Newport News . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 209
Hajaj, Motasim F
Dubai . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .177
Halfon, Haim
Tel Aviv . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 133
Halloran, Patrick
44
Partners
Hamblin, Brian
Hamdy, Ahmed
Handel, Beata
Warsaw . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 157
Handel, Harald
Saarbruecken . . . . . . . . . . . . . . . . . . [email protected] . . . . 125
Handriono
Medan . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 132
Hanley, William J
Tinley Park . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 192
Hanna, Lee
Watsonville . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 190
Hannington, Andrew
Johannesburg . . . . . . . . . . . . . . . . . . [email protected] . . V, VI, 167
Hansen, Fiona
Hansen, Gordon L
Christchurch . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . VII, 150
Handwerker, Jay
Hanxleden, Dieter
Frankfurt . . . . . . . . . . . . . . . . . . . . . . [email protected] . 121, 126
Hardaker, Cath
Harden, Wendy
Minneapolis . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 196
Harihan, S
Chennai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . 130
Harrigan, Wilbur A
Basseterre . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 170
Harris, Jeff
London . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 184
Harrison, Patrick
Harrison, Robert
Harrup, Peter
Ipswich . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 178
Hart, James L
Birmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 185
45
Partner
Names
Hannan, Matt
Partners
Haslbauer, John M
New York . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 202
Hatch, James
Hawkins, Robert A
Great Yarmouth . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 178
Hazelcorn, Charles
Healy, Thomas B
Richmond . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 210
Hebert, Byron M
Houston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 209
Hedblad, Pam
Heiriss, Roland H
Welkom . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 168
Partner
Names
Helle, Jean-Jacques
Strasbourg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . . 118
Hennelly, Mark J
Henry, Philip
Sydney . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 96
Herman, Glenn
Herman, Adam J
St Louis . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 197
Hermanson, Ray
Newport Beach . . . . . . . . . . . . . . . . . [email protected] . . . . . . 187
Hermosa, Walter E
Asuncion . . . . . . . . . . . . . . . . . . . . . . [email protected] . . VI, 155
Hernández, Feliciano
Mexico City Polanco . . . . . . . . . . . . . [email protected] . . . . . . 143
Hertz, Horace
Newport Beach . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 187
Heuzey, Peter
Hicks, Angie
Brisbane . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 93
Hidayat, Achmad
Higgins, Garrett
Hiley, Jason D
Manchester . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 181
46
Partners
Hill, Howard
Manchester . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 181
Hillebrand, Stefan
Oldenburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 123
Hilligoss, Timothy J
Southfield . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 196
Hills, Jon W M
Guildford . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 183
Hills, Ian G
Red Deer . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 105
Hiong Goh, Bun
Singapore . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 163
Hirsch, Kenneth
Edison . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . 199
Hirsh, Gary H
Hoekema, Lucy J
Tinley Park . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 192
Hoffman, Eli
Bridgwater . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 198
Hofmann, Wolfgang
Frankfurt . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . 121
Holbrook, Gary B
Holgate, Stephen
Holmes, Mark
Edinburgh . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 182
Holowath, Terri
Homewood, Jason
London . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 184
Hooper, Ian
Hospital, Gustavo Omar
Buenos Aires . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 92
Hottle, Dean
Hough, Julie
Caringbah . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 97
Housseau, Joëlle
47
Partner
Names
Hirschmann, Stefan
Munich . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 123
Partners
Housseau, Pascal
Paris . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 117
Howard, Matt
Norwich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 179
Hoyt, John
Hsu, Shepherd
Hube, Steven P
Cincinnati . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 206
Huddleston, Andy
London . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .184
Hudson, Robert
Hughes, Tim
Chicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 193
Partner
Names
Hugo, Jaco
George . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 166
Huilizen, Jean-Marc
Nantes . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 117
Huiskamp, Rudi
Johannesburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 167
Hull, Carol M
Brisbane . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 93
Hull, Marshal
Wichita . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 195
Hulston, David
Wellington . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 151
Humphreys, Chris
Sheffield . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 182
Hung, Pham Tien
Hanoi . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 217
Hünger, Franklin
Duisburg . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 120
Hunt, Peter
Adelaide . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 93
Hussein, Lewis
Harare . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 217
Hydock, Kenneth G
Livingston . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 199
I
Ilina, Nadezhda
St. Petersburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 161
Imperiali, Enrique M
48
Partners
Innocenti, Massimo
Florence . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 134
Ipsarides, Zenonas
Limassol . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 112
Isakov, Olimjon
Ishihara, Miho
Osaka . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . 137
J
Jackson, Jane
Liverpool . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 181
Jackson, Bryan A
Glasgow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 182
Jackson, Bradley
Cape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 165
Jacobson, Kirk R
Las Vegas . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 197
Jaffer, Sujata
Dar-es-Salaam . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 174
Jakubczyk-Caly, Ewa
Warsaw . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 156
James, Brett
Janes, George B
Boston . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 195
Jeffries, Jeff
Guildford . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 183
Jenkins, David M
Glasgow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 182
Jessop, Stuart
Leeds . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 181
Johannes, Gisa
Johnson, Laurie L
Las Vegas . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 197
Johnson, Cindy S
Akron . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 205
Johnson, Anita
Vancouver . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .107
Johnson, Timothy D
49
Partner
Names
Jackson, Michael
Hastings . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 150
Partners
Johnson, Gary M
Joiner, Matthew
Brisbane . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 93
Jones, Ray
New York . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .202
Jones, Jeremy D
Jones, Stanley R
Joseph, Henry A
St George . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 128
Joyner III, James F
Spartanburg . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 209
Juliana, Denise
Partner
Names
Jun Tai, Peter
Guildford . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 183
Jüngling, Marcus
Frankfurt . . . . . . . . . . . . . . . . . . . . . . [email protected] . IX, 121, 126
Jurewicz, Mark
Justo, Nuno
Lisbon . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .157, 158
K
Kabeberi, David
Nairobi . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 138
Kahn, Milton
Kaknjo, Lejla
Sarajevo . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 101
Kaiser, Aaron
Karakostas, Aimilios
Athens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 127
Kardos, Stefan
Bratislava . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . 164
Karlovsky, Jonathan
Karnofsky, Brian
Kashtanova, Irina
Kiev . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . 176
Kasianovitz, Ken
San Diego . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 188
50
Partners
Kassay, Alan
Kassimatis, George
Kassioumis, John
Katz, Marcelo H
Buenos Aires . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .X, 92
Kavellaris, Anastasios
Kawamura, Douglas
Kaye, Donald C
Banjul . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 118
Keane, Kevin J
Keane, Robert
Keating, John D
Keim, J Scott
Spartanburg . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 209
Kelly, John F
Winnipeg . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 107
Kelly, Raoul J
Durban . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 166
Kelly, John
Melbourne . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 95
Kelner, Ronald I
Kelson, Jeffrey
Kennedy, Thomas
New Windsor . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 202
Kenyon, Joseph D
Minneapolis . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 196
Kerry, Adrienne M
Lincoln . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 180
Khattab, Mohammed
Amman . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 137
51
Partner
Names
Kayoulis, Efstathios
Partners
Khodjakulov, Ilkhom
Tashkent . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . 216
Khoury, Peter
Kimball, Jr Joseph H
Providence . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 208
Kimmell, Danielle
Akron . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 205
King, Robert D
King, Stephen
Leicester . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 180
Kirkcaldie, Ewen
Palmerston North . . . . . . . . . . . . . . . [email protected] . . . . . . . . 151
Kirkham, Jeff
Lincoln . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 180
Partner
Names
Kissun, Nicole
London . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . IX, 184
Kisuu, Martin
Nairobi . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .138
Kittakis, Stratos
Klein, Howard
Klein, Hubert
Kleinman, Bernard
Klink, Petra
Windhoek . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 147
Knee, Martin
Knight, Everton
Road Town, Tortola . . . . . . . . . . . . . . [email protected] . . . . . . . . 103
Knouwds, Eric
Windhoek . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 147
Koch, Werner
Saarbruecken . . . . . . . . . . . . . . . . . . [email protected] . . . . . 125
Kock, Sone
Johannesburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 167
Koehler, Andrea
Wuerzburg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 126
52
Partners
Koestering, Emiel
Rotterdam . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 148
Kofopoulos, Charalambos
Komalasari, Lidwina
Kopf, Chris
Harrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 201
Kordonsky, Robert
Korte, Silvia
Oldenburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 123, 124
Kot, David
Chicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 193
Koukoumas, George
Nicosia . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 112
Kraus, Chris
Bozeman . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 214
Kraut, William
Kreit, Steven
Krimphoff, Robert
Frankfurt . . . . . . . . . . . . . . . . . . . . . [email protected] . .121, 126
Krivoruchkina, Yana
St. Petersburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 161
Kubikowski, Gregory
Kuchi, Viswanadh
Hyderabad . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 130
Kuciński, Mariusz
Warsaw . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 156
Kuhns, Carla
El Centro . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 186
Kussmann, Dr Michael
Duisburg . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 120
Kyprianou, Kypros
Nicosia . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 112
Kyriakakis, Chris
53
Partner
Names
Kothandaraman, V
Partners
L
Labat-Scheer, Isabelle
Strasbourg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . 118
LaCosse, Tanya
Lafferty, Richard A
Livingston . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 199
LaForge, Michael
Lager, Sean
Atlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 191
Laigle, François
Laksmana, Arsono
Medan . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . 132
Lam, Edith K B
Hong Kong . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 129
Partner
Names
Lamb, Chris
Palmerston North . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 151
Laming, Matthew
Adelaide . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 93
Landreneau, Frank
Landry, Robert
Larone, David F
Toronto . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . X, 106
LaRosa Jr, Leon
Philadelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 207
Laski, Julian Pablo
Lau, Alex
Shanghai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 110
Laurain, Christian
Lyon . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .116
Laveman, Michael
Lawson, Terri
Lawson, Teyi Antoine
Abidjan . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 111
Lawson, Robert J
Lawson, John A
Minneapolis . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 196
54
Partners
Lay, Dennis M
Christchurch . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 150
Laycraft, David J
Leasure, Barry
Lee, Wisdom
Lee, Eng Kian
Singapore . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 163
Lee, K Joseph
New York . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . 202
Lee, Lauren
Glendale . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . 186
Leewarden, Robert
Montreal . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 105
Lefebvre, Geert
Lehnertz, Nicolas
Marseille . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 116
LeLoup, Hanne
San Diego . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 188
Leonard, Marcus
Sydney . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 96
Leonard, Katherine
San Diego . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 188
Leong, David T K
Hong Kong . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . VII, 129
Leong-Chung, Herve
Vancouver . . . . . . . . . . . . . . . . . . . . . [email protected] . . . 107
Leung, Henry
Hong Kong . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 129
Leung, Ben
George Town . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 108
Leventhal, Lewis
Levine, Robert
Levy, Peter A
Lewerenz, Tom
Washington DC . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 215
55
Partner
Names
Lee, Mark
Partners
LiBrandi, Louis
Lichtig, Richard
Lickfett, Urte
Duisburg . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .120
Liddell, David
Lifshitz, Edward
Lin, Ann
Taipei . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 173
Lin, Frank
Taiwan . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . 173
Lindle, Marty
Partner
Names
Lipschultz, Brent
Lister, Mark
Leeds . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . X, 181
Lloyd-Thomas, Leigh
London . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 184
Lockhart, Renee D
Nassau . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 98
Loh, Chye Teik
Kuala Lumpur . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 142
Loiacono, Christopher
Loisi, Vito G
Chicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 193
Loits, Gunther
Brussels . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . . 100
Lomize, Sergey
Moscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . 161
Longo, Samuel
Longshaw, Carl
Perth . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 95
Loots, Albert
Lopez, Michael
Lorber, Michael
San Diego . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 188
56
Partners
Loussinian, Sahak
Love, Karen
Houston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 209
Lubis, Ade Fatma
Jakarta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 132
Lübken, Ulrike
Oldenburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . 123, 124
Lucho, Waldo
Luedke, Gary
Vancouver . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 107
Lugnier, Frederic
Strasbourg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . 118
Lüke, Klemens
Oldenburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 123
Lummel, Hans
Munich . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 123
Ludby III, Roger W
Alpharetta . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 191
Lutz, Steven F
Chicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 193
Lutz, Kelly
Saskatoon . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 106
Lutzke, Thorsten
Herford . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 122
Lynch, Graeme S
Auckland . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 149
Lyon, Paul
M
MacArthur, Hayes
Macaulay, William J
Vancouver . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 107
MacDonald, Terry
Machado, Leandro
Montevideo . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 216
Mack, James
57
Partner
Names
Lugosi, Jeff
Los Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 214
Partners
Maclean, Tony
Perth . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 95
Madariaga, Ramon
Madden, Charmaine Anita
Kingston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 136
Madden, Aulous
Kingston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 136
Madeira, Clovis Ailton
São Paulo . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 102
Magrí, Dolors
Barcelona . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . 168
Mahe, Jacques
St Nazaire . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 117
Maia, Vitor
Oporto . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 158
Partner
Names
Makris, Ioannis
Malone, Meade
Road Town, Tortola . . . . . . . . . . . . . . [email protected] . . . . . . . . . . X, 103
Mandrides, John
Mangels, Jonathan
Mangiaracina, Charles
Harrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 201
Mangion, George M
Birkikara . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 142
Mangion, Pierre Etienne
Birkikara . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 142
Manilal, Manoj
Pretoria . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 168
Manna, Wayne
Mansour, Jr Joseph A
Mao-Cheia, Simone
Port Elizabeth . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 167
Marin, Miguel
Seville . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 169
Marchini, Fernando Murillo
San Jose . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 111
Marghescu, Adrian
Bucharest . . . . . . . . . . . . . . . . . . . . . [email protected] . . . 160
58
Partners
Mark, Ainsley A
Port of Spain . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 175
Mark, Alexander
Wuerzburg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 126
Marks, Lester
Marouani, Lassaad
Tunis . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 175
Marrinson, David S
Minneapolis . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 196
Marshall, Donald K
Rockville . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 195
Martin, Andreas
Vienna . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 98
Martin, Chad C
Cincinnati . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .206
Martin, Marilyn
Ipswich . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 178
Martin, Renee
Martins, Graham
Abu Dhabi . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 176
Martínez, Ricardo
Mexico City Del Valle . . . . . . . . . . . . . [email protected] . . . . . . . . 144
Martin-Long, Valerie A
Guildford . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 183
Marti-Warren, Tania C
Mason, Michael R
Rockville . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 195
Massa, Claudio
Lugano . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 172
Mastaler, Jr Joseph S
Fairfax . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 210
Master, Gary
Master, Mark
Mattia, Michael
Matan, Ronald G
59
Partner
Names
Martin, D Edward
Partners
Mataragiu, Carmen
Timisoara . . . . . . . . . . . . . . . . . . . . . [email protected] . 160
Mateos, Ascensión
Mathew-Jones, Hugh
London . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 184
Mathuez, Gilberto
São Paulo . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 102
Mathieson, Ian
Matsuyama, Katsumi
Tokyo . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 137
Maulbeck, Matthew
Maxwell, Craig
Partner
Names
Mayer, Jay
Eau Claire . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 211
Mazzoti, Stephen
McCarthy, Christopher J
Harrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 201
McCaslin, Randy
Houston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 214
McCauley, Daniel K
Jeffersonville . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 194
McCrosson, Matthew
Harrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 201
McCullagh, Anthony
Auckland . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 149
McDaniel, Seth
Atlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 191
McElroy, Christal
McGee, Kari L
Watsonville . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 190
McGovern, Catherine
Dublin . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 132
McHardy, Neil
Durban . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 166
McKervey, Kevin H
Southfield . . . . . . . . . . . . . . . . . . . . . [email protected] . . . 196
McLafferty, Michael
60
Partners
McLaren, Diana
Nantes . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 117
McLellan, Dave
Calgary . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 104
McMillan, Robert
McMurtrie, Scott J
Surfers Paradise . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 96
McMurtry, Michael
McNamara, Mike
Charlotte . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 205
McNaughton, Bob F
Leeds . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 181
Mead, David
Alton . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 183
Meadows, Jason
Atlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . 191
Medvedeva, Tatyana
Meguellati, Ibrahim
Alger . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 91
Melton, Bill
Mensshan, George Ekow
Accra . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 126
Meola, Jack
Merchant, Roger
Nottingham . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 180
Merchant, Ansar
Dubai . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 176
Merklin, James E
Merrygold, David
Ipswich . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 178
Meulman, André
Delft . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 148
Meyer, Jackie
Meynendonckx, Bart
Antwerp . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . . 99
61
Partner
Names
McPhedran, Keith G
Red Deer . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 105
Partners
Michaelson, Peter
Michel, John
Michoud, Stéphane
Lyon . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . 116
Mihailaros, John
Canberra City . . . . . . . . . . . . . . . . . . [email protected] . . . . . .94
Miller, Jeffrey (J R)
Atlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 191
Milner, Arthur J
Milner, Steve
Los Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 187
Minie, Charles
George . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 166
Partner
Names
Miniken, David
Bellevue . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 211
Minnefor, Anthony Jr
Miranda, Ernest
Mirchandani, Ritesh
Nairobi . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 138
Mistry, Kirit
London . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 184
Miyamoto, Mica
Mohamed, Fayaz
Cape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 165
Mombo, Nim’ne E
Monrovia . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 140
Monea, Rose Marie
Red Deer . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 105
Money, James
Montaño, Roberto
Mexico City Downtown . . . . . . . . . . . [email protected] . . . . . . . . . 144
Montiel, Patricio
Mooney, James
Melbourne . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 95
Moore, Elizabeth
62
Partners
Moormann, Frank
Braunschweig . . . . . . . . . . . . . . . . . . [email protected] . . . . 119
Moosbrugger, Michaela
Graz . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 97
Moretti, Carlo
Morgan, Gareth
Morlock, Robert G
Media . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 206
Morris, Jr Robert E
Stamford . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 190
Morton, Tom M
Moss, Sarah
Motta, Francesco
Rome . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 136
Mueller, Douglas M
Mulhare, Thomas
Mullens, Herwig
Hasselt . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . 100
Müller-Kemler, Christian
Duisburg . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . 120
Muniz, Brad E
Munton, Perry E
Muriello, Joseph
Glendale . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 186
Murray, John M
Norfolk . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 210
Muskett, Michael J
Great Yarmouth . . . . . . . . . . . . . . . . . [email protected] . . . . . . 178
Mythily, S
Mumbai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 131
N
Nachmias, Richard
Nahma, Jack
Bridgewater . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 198
63
Partner
Names
Moscone, Laura
Montevideo . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 216
Partners
Nairne, Jennifer
Central Coast . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 94
Nakashima, Deneen
Honolulu . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .192
Nakamoto, Eiko
Tokyo . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 137
Naples-DeAngelo, Kriste
Naranjo, Cristina
Guayaquil . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 113
Naranjo, Edgar
Guayaquil . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . VI, 113
Naranjo, Beatriz
Caracas . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 216
Narasimhan, S
Partner
Names
Narine, Harry N
Georgetown . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 128
Negra, Walid
Tunis . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 175
Negri, Fioranna
Milan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . 134
Neier, Darryl S
Livingston . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .199
Neier, Dennis
Nelson, Peter Andrew
Lomé . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 174
Nessen, Steve
Newell, Jon
Liverpool . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 181
Nguyen, Hong Lien
Hanoi . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 217
Nguyen, Thi Gam
Ho Chi Minh City . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 217
Nguyen, Thuy Nga
Ho Chi Minh City . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 217
Nickles III, Nick C
Boston . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 195
Nicolaou, Nicolas
Nicosia . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 112
Nihill, John J
Media . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 206
64
Partners
Nield, Billy
Cape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 165
Nijhuis, Gerry J
Nikiforov, Sergey
Kazan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 160
Nikolaev, Igor
Moscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 161
Nishi, Kevin
Vancouver . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 107
Njoh, Francois M
Doula . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 104
Noldred, Samuel Abayomi
Freetown . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 163
Norman, John M
Novikov, Stanislav
Nowotka, Lutz
Herford . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 122
Nugent, John H
Douglas . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 133
Nunes, António T
Lisbon . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 157, 158
O
O’Beirne, Gerry
O’Connor, Jr Edward G
Paramus . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 200
O’Donnell, John
Oeltjen, John E
St Charles . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 197
Ogez, James R
Tulsa . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 206
Ogryczak, Ewa
Warsaw . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 156
Oguttu, Charles
Kampala . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 175
O’Keefe, Stephen
Surfers Paradise . . . . . . . . . . . . . . . . stephen.o’[email protected] . . . . . . . . 96
Oki, Patrick H
Honolulu . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 192
65
Partner
Names
Nomura, Trisha
Honolulu . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 192
Partners
O’Leary, Donal
Dublin . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . 132
O’Leary, Richard
San Francisco . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 189
Oling, Scott P
Harrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 201
Oliveira, José Antonio de
Sao Paulo . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 102
O’Neil, Jerry
Orah, Geoffrey
Kano . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 153
Ordenes Cerda, Patricio
Santiago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 109
Ordoñez, Sylvia Dianna
Mexico City Downtown . . . . . . . . . . . [email protected] . . . . . . . . . 144
Partner
Names
Orellana, Walter
Guayaquil . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 113
Orlandi, Carlo
Oropeza de la Cruz, José S
O’Rourke, Timothy
Osborne, Donna
El Centro . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 186
Österreicher, Dr Primus
Vienna . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 98
Oszli, Donald G
Red Deer . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 105
Oviedo, Francisco
P
Padilla, Cynthia C
Pagano, Walter
Paialii, Shelly
Los Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 187
Painter, Ian
Adelaide . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 93
Pall, Renate
Graz . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 97
Pallett, Phillip
66
Partners
Palma, Eric
Cancun . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 144
Palomares, Luis
Madrid . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 169
Palomino, Carlos
Bilbao . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 169
Panagia, Giuseppe
Pannenbäcker, Thomas
Duisburg . . . . . . . . . . . . . . . . . . . . . . [email protected] . 120
Paolacci, John
Papaleo, Danilo
Milan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 135
Parker, Bruce
Parmegiani, Leo
New York . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 202
Paruk, Ahmed E
Durban . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 166
Pasquetti, Giuseppe
Milan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 135
Passmore, Norma
Johannesburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 167
Pastierik, Vladimir
Prievidza . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 164
Patel, Pradeep
Suva . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 115
Patel, Kumar
Lautoka . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 115
Patel, Nalin K
Suva . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 115
Paterson, Frank R
Glasgow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 182
Patsis, Panayiotis
Patwa, Zarir J
Muscat . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 154
Pavlidou, Avgousta
Limassol . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 112
Pawiroatmodjo, Sikanto
Jakarta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 132
67
Partner
Names
Parbhu, Jugdis H
Auckland . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 149
Partners
Pazen, Steven
Peay, J Jay
Clinton . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 208
Pecnik, Primoz
Ljubljana . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 164
Pedrosa, Félix
Barcelona . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 168
Pendergast, Ron
New York . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . IX
Pennet, John
Penta, Carmen
Wall . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 200
Perdomo, Alex
Tegucigalpa . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 129
Partner
Names
Pereira de Carvalho, Edson
Sao Paulo . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 102
Pereira, Stany
Dubai . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 176
Pereira, Antonio
Maputo . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 146
Peressute Junior, Osvaldo
Curitiba . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 102
Perez, Joe
Pérez, Félix
Barcelona . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 168
Perrin, Victor Jean Louis
Abidjan . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 111
Peruchon, Monique
Peskin, Jeffrey B
Livingston . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 199
Petermann, Frederick
Paramus . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 200
Petermann, Christopher D
New York . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 202
Pethke, Bernd
Petuh, Alexey
Minsk . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . . . 99
Pflugfelder, Peter
68
Partners
Phelps, David L
Philip, Renee-Lisa
Port of Spain . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 175
Phillips, Edward
Philadelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . 207
Phillips, Stuart
Guernsey . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 109
Phuong, Mai Lan
Hanoi . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 217
Piante, Denis
Lyon . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 116
Pieper, Lee E
Pigasov, Oleksiy
Pignanelli, Guido
Milan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 136
Pileggi, Frank
Pillote, Jr Robert L
Piszko, Mark J
Pitelis, Dimos
Pitt, M Deborah
Media . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 206
Plessner, Kenneth
Philadelphia . . . . . . . . . . . . . . . . . . . [email protected] . 207
Plews, Rick
Sheffield . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 182
Plousis, Veronica M
Media . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 206
Politziner, David
Politziner, Phillip
Pollmeier, Hans-Rudolf
Herford . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 122
Polonsky, Elias
69
Partner
Names
Pieper, John C
Jeffersonville . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 194
Partners
Polyakova, Valeria
Moscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 161
Pomfret, David J
Pong, Siew Inn
Singapore . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 163
Poti, James V
Richmond . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 210
Poulsen, Rex H
Los Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 187
Poutsma, Jack
Kerikeri . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 150
Powell, Lucia
Redlands . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 189
Pozielli, Michael
Philadelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 206
Partner
Names
Prager, Bruce
New York . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .204
Prasana Kumar, S
Chennai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 130
Prawirasetia, Sayaga
Jakarta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 132
Price, Gregory S
Prindl, Günther
Vienna . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 98
Procudanov, Nicolay
Kazan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 160
Prokopidis, Antonios
Pronk, Dick
Prosch, Dale A
Prost, Michael J
St Louis . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 197
Prost, David
Regina . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 106
Psaltis, Ed
Pucci, John L
Providence . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 208
Puchert, Garth
70
Partners
Punane, Aija
Riga . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 139
Puran, Dhangee
Purvis, John L
Kaiapoi . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 150
Pyatenko, Sergey
Moscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 161
Pyne, Grant
R
Raab, Stephen
Radhika, H
New Delhi . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 131
Rahardja, Hermanto
Jakarta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 132
Rahardjo, Hidajat
Rajeshwari, S
Ramakrishnan, S
Ramanarayanan, J
Mumbai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 131
Rambe, Pangadilan
Ramey, Dan
Rammes, Jason P
Ramnarine, Vishwamint
Georgetown . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 128
Ranchhoojee, Sanjay
Pretoria . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 168
Randall, Graham
Ipswich . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 178
Rands, Daniel R
Hobart . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .94
Rashed, Hany
Cairo . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 114
Raso, Zdravko
Belgrade . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 163
71
Partner
Names
Rae, Alastair
Partners
Ratcliffe, David J
Sydney . . . . . . . . . . . . . . . . . . . . . . . [email protected] . V, VI, VII, 92, 96, 97
Rauert, Thomas
Hamburg . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 121
Rayner, Jenny
Reding, Carlo
Reichard, Jim
Reichert, Jochen
Tauberbischofsheim . . . . . . . . . . . . . . [email protected] . . . . . . . . . 125
Reid, Anthony J C
Port Elizabeth . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 167
Reid, Wayne
Atlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 191
Reilly, Kevin F
Fairfax . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 210
Partner
Names
Reiner, Lori
Philadelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 207
Reiners, Frank
Oldenburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 123
Reiter, Josef
Munich . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 123
Reith, Andres
Retourné, Michel
Ricketts, Brian G
Liverpool . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 181
Rieger, Jerry
Regina . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 106
Riggs, Thomas
Rinaldi, Marc
Rindorindo, Donny
Ringer, David
Riva, Michele
Milan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . 134
Rixecker, Karsten
Frankfurt . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 126
Roberts, Denise
Cardiff . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 183
72
Partners
Roberts, Tom
Robertson, David J
Port Elizabeth . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 167
Robles Farrera, Luis Eduardo Nolasco
Mexico City Polanco . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 143
Roca, Xavier
Guayaquil . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 113
Roder, Jean-Claude
Carouge . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 171
Rodrigues, Paulo G
Lisbon . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 157, 158
Rodriguez, Jose Alberto
Vitoria . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 170
Roesslhuber, Stephan
Salzburg . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 97
Rogers, Terrance C
Nanaimo . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 105
Rohsiepe, Jochen
Oldenburg . . . . . . . . . . . . . . . . . . . . . [email protected] . 123, 124
Rojas, Javier
Mexico City Del Valle . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 144
Rojas Sosa, Javier
Asuncion . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 155
Roldán, Alfredo
Rollmann, Robert
Romalnelli, Russell L
Romanovskaya, Larissa
St Petersburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 161
Rooknodien, Ebrahim F
Cape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 165
Roos, Chris
Perth . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 95
Rosen, Bruce
Rosenberg, Allan
Harrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 201
Rosenberg, Gary
73
Partner
Names
Rodriguez Petralanda, Jaime
Partners
Rosenzweig, Alan H
Livingston . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 199
Rosoff, Dawn
Ross, Murray
Roth, Elliott
Philadelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 207
Ruiz, Marie Carmen
Marseille . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . 116
Ruiz, Marisela De
Ruíz, Martín
Querétaro . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 145
Russell, Joseph N
Partner
Names
Russell, Lori
Bellevue . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 211
Ruther, Dale A
Ruttenberg, Douglas S
Harrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 201
Ruusalu, Rein
Tallinn . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 115
Ryan, Paolo
Wellington . . . . . . . . . . . . . . . . . . . . . paolo.ryan@@pkfmj.co.nz . . . . . . . . . 151
S
Saadi, Walid
Doha . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 159
Sackin, Richard
Salazer Reyes, Gabriel
Mexico City Polanco . . . . . . . . . . . . . [email protected] . . . . . . . . . .143
Salickram, Ajith
Pretoria . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 168
Salto, Fernando
Montevideo . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 216
Sambe, Oumar
Dakar . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . 162
Sample, Roger
Samples, Teri M
Sanghera, Bob
74
Partners
Santamaria, Alfonso
Bilbao . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 169
Santhanakrishnan, S
Chennai . . . . . . . . . . . . . . . . . . . . . . [email protected]; [email protected] . .VIII, 130
Santos, José de Sousa
Lisbon . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 157, 158
Santos, Sergio H
El Centro . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 186
Sarafanova, Elena
Moscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 161
Saxon, Grant F
Scaduto, Steven
Plymouth Meeting . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 207
Schaeffer, Linda
Atlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . 191
Scheaffer, Raymond
San Jose . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 189
Scheffbuch, Daniel
Balingen . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 119
Schienstock, Arnd
Duisburg . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 120
Schinnerling, Peter
Haldensleben . . . . . . . . . . . . . . . . . . [email protected] . . . . 121
Schoeman, Theunis
Johannesburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 167
Schofield, Ian C
Leeds . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 181
Scholz, Carl
Schröder, Burchard
Oldenburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 123, 124
Schöneberger, Dr Peter
Duisburg . . . . . . . . . . . . . . . . . . . . . . [email protected] . . 120
Schroeder, Mariëtte
Durban . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 166
Schueler, Ulrike
Munich . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 126
Schwartz, Sidney
Scott, Tanya
San Diego . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 188
75
Partner
Names
Scales, Michael
Melbourne . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 95
Partners
Scott, Jeffrey F
Vienna . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 98
Seaward, Paul
Seethalakshmi, M
Bangalore . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 130
Sek Sum, Andrew
Port Louis . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 143
Sek Sum, Christine
Port Louis . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 143
Selcer, Charles
Selenyi, Zsolt
Budapest . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 129
Sell, Larry
Wichita . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 195
Partner
Names
Semingson, Karen
Watsonville . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 190
Senko, Michael C
Serra, Henrique Camões
Lisbon . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 157, 158
Serra Sepúlveda, Jorge
Santiago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 109
Setzer, Ralph
Balingen . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 119
Setyadi, Arief
Jakarta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 132
Sfarnas, Alexandros
Athens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . 127
Shah, Rajan
Nairobi . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 138
Shah, Atul
Shah, Harish
Mombasa . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 138
Shah, Piyush
Mombasa . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 138
Shah, Vijay
Shaji, Majeed M
Bahrain . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 99
76
Partners
Shapiguzov, Sergey
Moscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . VIII, 161
Sharpe, Hilary
Sharpe, Duane
Shaw, Barry L
Shaw, Laura
Bristol . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 182
Shaw, Paige
Sheehy, Michael J
Surfers Paradise . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 96
Shen, Cindy
Shepherd, Michael E
Sheffield . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 182
Shih, Grace
Taichung . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . 173
Shillington, Darren
Perth . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 95
Shinfeld, Jerry
Shmanske, Matthew
Hackensack . . . . . . . . . . . . . . . . . . . [email protected] . 199
Shuang, Gillian
Shanghai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 110
Siehoff, David R
Chicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 193
Silva, Francisco de Assis G
Recife . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 103
Simmons, Marc R
Media . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 206
Simmons, Britton D
Tucson . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 185
Simmons, Bob
Simmons, Tony
Adelaide . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 93
Simonds, Terry
77
Partner
Names
Sheffield, Mark
Partners
Simpson, Nicole T
Tucson . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 185
Sine, Yoddi
Singer, Martine
Singleton, Gareth
Derby . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .180
Sitdikova, Dina
Kazan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 160
Skeete, J Wendell
Castries . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . 171
Skelchy, Anthony J
Sabah . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 142
Sloan, Anthony C
Smedile, Roberto
Milan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 136
Partner
Names
Smetana, Larry
Smirnov, Alexey
Smith, Andrew
Smith, David
Smith, Timothy D
Cardiff . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 183
Smith, Tony
Charlotte . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 205
Smith, Richard G
Williamsburg . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 210
Smith, Douglas J
Winnipeg . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 107
Smith, Kenneth
New York . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .204
Snyder, Terry
Atlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . V, VIII, 185
Sobel, Alan D
Sobel, Harold R
Sobel, Stanley M
Soh, Hannah
78
Partners
Soleman, Tanazi
Solomon, Michael
Philadelphia . . . . . . . . . . . . . . . . . . . [email protected] . 207
Solomon, Murray
Sopena, Chantal
Lyon . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 116
Sorrentino, Thomas
New York . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 202
Spain, Kris M
Atlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 191
Sperring, Jeremy
Speiss, Timothy
New York . . . . . . . . . . . . . . . . . . . . . . timothy.speiss@eisneramper . . . . . . . 204
Sporl, Robert
Staley, Hank
Jacksonville . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 215
Stanford, Brian K
Toronto . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 106
Starakis, George
Staribacher, Dr Andreas
Vienna . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . VIII, 98
Stark, Lewis
Stavrinides, Nicholas
Limassol . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 112
Stavros, Stavrou
Limassol . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 112
Stein, Klaus
Osnabrueck . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 124
Steinberg, Joel
Stengel, Stuart
Stenger, Eva Maria
Berlin . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . 119
79
Partner
Names
Spiess, Peter F
Partners
Stephenson, Toby
Birmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 179
Stewart, Calum
Stewart, James
San Diego . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 188
Stitt, Kirk G
Redlands . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 189
Stolar, Sandy
Stratoti, Gregory D
Plymouth Meeting . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .207
Straus, Michael P
Richmond . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 210
Streets, James M
Partner
Names
Stringer, Tony
Bristol . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .183
Striplin, Rhonda
Strong, Robin
Stamford . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 190
Strybis, Neil I
Cape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 165
Stupler, Reynold
Sudhir, B R
Abu Dhabi . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 176
Sudy, Christine
Graz . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .97
Suekawa, Scott
Sukhorukova, Tatyana
Kiev . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 176
Sukhova, Irina
Sully, Brian R
Brisbane . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 93
Sulpizio Jr, Thomas
Philadelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . 207
Summers, Culley J
Tinley Park . . . . . . . . . . . . . . . . . . . . [email protected] . . . 192
Sundbo, Trevor
Regina . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 106
80
Partners
Superville, Mark
Port of Spain . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 175
Suriyanarayanan, R
Mumbai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . 131
Susnea, Florentina
Bucharest . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 159
Svinina, Olga
St. Petersburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 161
Swaim, Michael N
Spartanburg . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .209
Swain, Lisa
Dallas . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 214
Swart, Dr Christoph
Sydenham, Tim
Sydney . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . IX, 96
Sykes, Mark
Liverpool . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 181
T
Tabora, Humberto
Tegucigalpa . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 129
Takeno, Dwayne
Honolulu . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 192
Tan, Wilson Y C
Hong Kong . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 129
Tang, Xue (Ziva) Wen
Beijing . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 109
Tannous, Fayez
Amman . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 137
Targett, Luke
Tarré, Alex
Barcelona . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . 168
Tash, Brian D
London . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 184
Taylor, Glenn R
Templin, Ulf
Munich . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . X, 123, 126
Terekhov, Alexey
81
Partner
Names
Sweet, Vicki
Partners
Tessler, Wayne
Wall . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 200
Testaverde Jr, Peter
Tsafos, Nicholas
Thomas, Richard J
Media . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 206
Thomas, Joe
Freetown . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 163
Thomaisino, Arlindo
São Paulo . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 102
Thomashow, Lew
Los Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 187
Thompson, Karen
Partner
Names
Thompson, Kyffin
Adelaide . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 93
Thompson, David M
San Diego . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 188
Thorman, Sandi
Charlotte . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 205
Thornton, Simon
Guernsey . . . . . . . . . . . . . . . . . . . . . [email protected] . . . 109
Throop, Stephen
San Diego . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 188
Thum, Erich
Berlin . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 119
Thurman, Karen C
Tikhonovsky, Andrey
Moscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 161
Tjan, Tji Njit
Todd, E John
Sydney, Southern Sydney . . . . . . . . . . [email protected] . . . . . . . . . . . . . 97
Tona, Angel
Toney, Michael G
Port of Spain . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .175
Toole, David
Harrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .201
Toplis, Russell M
Auckland . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 149
82
Partners
Topliss, Lisa
Nottingham . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 180
Torres Castro, Edwin E
San Juan . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 159
Tovar, Eddy A
Tegucigalpa . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 129
Tovar, Jorge
Tegucigalpa . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 129
Trammell, Rob
Trebert, Andre
Guernsey . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 109
Trelles, Manny
Trudel, Michel
Montreal . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 105
Tsabadze, Vakhtang
Tbilisi . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .118
Tsukimura, Hiroko
Tokyo . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 137
Tully, Mark
Dublin . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . 132
Tumbaco, Yesenia
Guayaquil . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 113
Turck, Anne
Lyon . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . 116
Turner, Dennis A
Tudose, Andreea
Bucharest . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 160
Tuson, Suzanne
Southfield . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 196
Tuttle, David P
Tyrrell, Robert J
Rockville . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . 195
U
Upmeier, Matthias
Osnabrueck . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 124
Uribe, Cristóbal
Bogotá . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 110
83
Partner
Names
Troutman, Keith
San Diego . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 188
Partners
Urinbayev, Ikromjon
Tashkent . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . 216
Urizar, Jorge
V
Vadher, Alpesh
Vallazza, Edoardo
Brescia . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 134
Vallee, Manuel
St Nazaire . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 117
Van Bergen, Barbara
Harrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . 201
van den Berg, Sicco
Delft . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 148
van den Berg, Ann
Johannesburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 167
Partner
Names
Van den Bossche, Marc
Antwerpen . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . 99
Van den Broeck, Dirk
Antwerpen . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . . 99
van der Linde, Ruud
Van der Walt , Bernard
Cape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 165
van der Wosten, Edwin
Woerden . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 148
van Dijk, René
van Ek, Anko
Amsterdam . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 147
van Goeverden, Lorna
Port Elizabeth . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 167
van Hamersveld, Hans
Woerden . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 148
van Kerkom, Wolfgang
Cologne . . . . . . . . . . . . . . . . . . . . . . [email protected] . . 122
van Kerkom, Ralph
Cologne . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 120
van Manen, Louis
van Nistelrode, Hanneke
Van Riessen, Matthew
Perth . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 95
84
Partners
van Sonderen, Hans
van Vliet, Frenk
Woerden . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . IX, 148
Vecino, Pedro
Montevideo . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 216
Vered, Nati
Velez de Mendizabal, Gonzalo
Verheyen, Ria
Brussels . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . . . 100
Veuleman, Michael
Vicandi, Javier
Bilbao . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 169
Vicic, Larry G
Vancouver . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . 105, 107
Vicuña Cubillos, Luis
Santiago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 109
Vila Naranjo, Enrique
Vila Naranjo, Emilio
Lima . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 156
Villagarcia, Sergio Arturo
Buenos Aires . . . . . . . . . . . . . . . . . . . [email protected] . V, VI, IX, 92
Villwock, Frank
Vindelev, Kasper
Copenhagen Glostrup . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 113
Visser, Jack
Woerden . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 148
Vlyminckx, Patrick
Voelker, Wolfgang
Hamburg . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 121
Vogelaar, Hans
Rotterdam . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . 148
Voisey, Howard G
Volper, Olivier
Geneva . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 171
85
Partner
Names
Veys, Tanguy
Knokke-Heist . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 100
Partners
Voropaev, Yuri
St Petersburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 161
Vorster, Ian
Johannesburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .167
Voth, Gary J
Houston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 209
Vucicevic, Vlado
San Diego . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 188
W
Wadell, Roger E
Wadsworth, Wende
Wagner, Carol
Wah, Robin
Kaiapoi . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 150
Partner
Names
Wakeman, Graham
Waldman, Lawrence
Melville . . . . . . . . . . . . . . . . . . . . . . . [email protected] . 201
Walker, J Del
Walker, Kevin
Charlotte . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 205
Wallace, William R
Nassau . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 98
Wallis, Doug
Walraven, Marcel
Woerden . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 148
Walter, Christian N
Vienna . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . 98
Walters, Steve
Walters, Beth M
Wan, Derek T S
Hong Kong . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 129
Wandel, Holger
Balingen . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 119
Warlich, Corinna
Hamburg . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . IX, 121
Warner, Nick
86
Partners
Wasser, Diane
Watts, Cindy R
Way, Scott
Adelaide . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 93
Weatherford, Kerry L
Mobile . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . 185
Weaver, Craig
Weaver-Sasman, Yolanda
Cape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 165
Webb, David
Weber, Ronald
Weighell, Richard
Weinstein, Charles
New York . . . . . . . . . . . . . . . . . . . . . . [email protected] . V, 204
Weinstein, Jay
Weir, Peter
Weiss, Michael
Weissenberg, Kenneth
Welch, James
Welker, Curt
San Diego . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .188
Wen, Beryl
Whelan, Peter
Whitaker, Nick M
White, James
Whitlock, Rhodri
Guildford . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 183
87
Partner
Names
Weber, Neil
Saskatoon . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 106
Partners
Whitt III, William O
Birmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 185
Whittal, Ian G
Port Elizabeth . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 167
Whittingham, Ken
Sydney . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . X, 96
Whyte, Neil
Widmann, Michael
Salzburg . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 98
Wilcox, Chris L
Las Vegas . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . 197
Wild, Amanda
Douglas . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 133
Wilen, Allen
Partner
Names
Wilf, Mitchell
Wille, Eric R
Minneapolis . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . 196
Williams, Mónica
Williams, Guillermo
Williamson, Ron
Newport Beach . . . . . . . . . . . . . . . . . [email protected] . . . . . . 187
Williamson, Frank
Birmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 179
Wilson, Richard D
Nottingham . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 180
Windley, Brian
Norfolk . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 210
Witt, Alan S
Newport News . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 209
Wohldorf, Sebastian
Munich . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . IX, 123
Wojciechowski, Marek
Warsaw . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . 156
Wolff, Cristina
Wolff, Michael
New York . . . . . . . . . . . . . . . . . . . . . . [email protected] . 203, 204
Wong, Brian
Kuala Lumpur . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 142
88
Partners
Woodworth, Mark
Atlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 213
Woodworth, Reed
Boston . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 213
Wörner, Horst
Frankfurt . . . . . . . . . . . . . . . . . . . . . [email protected] . . .121, 126
Wozar, Dr Stefan
Wuerzburg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 126
Wu, Hannah
Shanghai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 110
Wulf, Martin
Balingen . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 119
Y
Yatzis, George
Young, Kenneth C M
Hong Kong . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . 129
Young, Paula
Yusufu, Isa
Kaduna . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . 153
Yusupova, Tatyana
Kazan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 160
Z
Zaitseva, Yulia
Zarkal, Abdellatif
Casablanca . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 146
Zbar, Joel
Zeff, Lawrence
Zefi, Jon
New York . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 204
Zhang, Yan
New York . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .204
Zhong, Armstrong
Shanghai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . 110
Zhuang, Cherry
Shanghai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 110
89
Partner
Names
Wylie, Susan
Dublin . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . 132
Partners
Zorelle, Oscar
Bilbao . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . 169
Zorgenfreija, Maruta
Riga . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . 139
Zouridakis, John
Zuaznabar, Mikel
Zucker, Harvey
Zünkler, Max
Cologne . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . 120
Partner
Names
90
Directory of PKF International Member Firms
Algeria - Antigua
ALGERIA
Time Zone GMT+1
Dial in code 213
Dial out code 00
Alger
PKF Algerie
Cite EPLF DES 216 Logements
Tour no1 appt 04 BP 22
Garidi 01
Kouba
Alger
T: 21 28 11 75
F: 21 28 80 03
E: [email protected]
W:pkftunisie.com
Out of Hours Contact:
Lassad Marouani
+216 20 30 59 06
International Liaison Partner:
Lassaad Marouani
[email protected]
Partners:
Ibrahim Ben Abdennebi Faical Daoud
Ibrahim Meguellati
[email protected]
[email protected]
[email protected]
ANGOLA
Time Zone GMT+1
Dial in code 244
Dial out code 00
A
Luanda
PKF Angola -
Auditores e Consultores, SA
Rua da Missão nº 147 - 6º D
Luanda
T: 923 443 149
F: 222 338 957
José de Sousa Santos
[email protected]
(Initial contact through Lisbon, Portugal office)
ANTIGUA
Time Zone GMT-4
Dial in code 1
Dial out code 11
St John’s
Pannell Kerr Forster
Redcliffe Street
St John’s
Antigua
T: 268 462 0827
F: 268 462 4747
E: pannellf@candw@ag
Postal Address:
PO Box 159
St John’s
Antigua
Wilbur A Harrigan
pannellf@candw@ag
Partners:
Omax A E Gardner
[email protected]
91
Argentina - Australia
ARGENTINA
Time Zone GMT-3
Dial in code 54
Dial out code 00
Buenos Aires
PKF Villagarcia & Asociados
Esmeralda 625
1er Piso
Buenos Aires
C1007ABE
T: 11 5235 6393
F: 11 5235 6300
W:pkfargentina.com.ar
Sergio A Villagarcia
911 6817 1636
[email protected]
Partners:
Gustavo Director
Gustavo Omar Hospital
Enrique M Imperiali
Marcelo H Katz
Julian Pablo Laski
Elias Polonsky
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
AUSTRALIA
A
Time Zone GMT+8 to +10 +DST
Dial in code 61
Dial out code 0011
Sydney
PKF Australia Ltd
Level 10
1 Margaret Street
Sydney
New South Wales
2000
T: 2 9251 4100
F: 2 9240 9821
W:pkf.com.au
Postal Address:
Level 10
1 Margaret Street
Sydney
New South Wales
2000
David J Ratcliffe
2 9251 4100
David J Ratcliffe
[email protected]
Partners:
Lance Cunningham
[email protected]
92
Australia
Adelaide
PKF (Adelaide)
PKF House
Level 2
139 Frome Street
Adelaide
South Australia
5000
T: 8 7421 1400
F: 8 7421 1499
W:pkf.com.au
Postal Address:
GPO Box 2505
Adelaide
South Australia
5001
Kyffin Thompson
8 7421 1400
Kyffin Thompson
[email protected]
Partners:
Lee Battle
Geoff Edwards
David Fechner
Matt Hannan
Peter Hunt
Peter Khoury
Matthew Laming
Wayne Manna
Ian Painter
Tony Simmons
Scott Way
Peter Whelan
George Yatzis
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Brisbane
PKF
Level 6
AMP Place
10 Eagle Street
Brisbane
Queensland
4000
A
T: 7 3226 3555
F: 7 3226 3500
W:pkf.com.au
Postal Address:
GPO Box 1078
Brisbane
Queensland
4001
John D Keating
7 3226 3555
John D Keating
[email protected]
Partners:
John D Keating
Gerry Collins
Kim Colyer
Angie Hicks
Carol M Hull
Matthew Joiner
Albert Loots
Brian R Sully
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
93
Australia
Canberra
PKF - Di Bartolo Diamond & Mihailaros
Level 7
28 University Avenue
Canberra City
ACT 2600
T: 2 6257 7500
F: 2 6257 7599
W:pkf.com.au
Postal Address:
GPO Box 588
Canberra
ACT 2601
Ross Di Bartolo
[email protected]
Partners:
George Diamond
John Mihailaros
[email protected]
[email protected]
Central Coast
PKF
Suite 13
14 Pioneer Avenue
Tuggerah Business Park
Tuggerah
New South Wales
2259
A
T: 2 9251 4100
F: 2 9240 9821
W:pkf.com.au
Postal Address:
PO Box 3686
Tuggerah
NSW
2259
David J Ratcliffe
2 9251 4100
David J Ratcliffe
[email protected]
Partners:
Jennifer Nairne
[email protected]
Hobart
PKF
AMP Building
27 Elizabeth Street
Hobart
Tasmania
7000
T: 3 6231 9233
F: 3 6231 9288
W:pkf.com.au
Postal Address:
GPO Box 2115
Hobart
Tasmania
7001
Daniel R Rands
0418 136 140
Daniel R Rands
[email protected]
94
Australia
Melbourne
PKF
Level 14
140 William Street
Melbourne
Victoria, 3000
T: 3 9603 1700
F: 3 9602 3870
W:pkf.com.au
Postal Address:
GPO Box 5099
Melbourne
Victoria, 3001
Michael Scales
0403 381 761
Michael Scales
[email protected]
Partners:
David Blake
Sharon Burke
Richard A Dean
Mark Eyles
Tom Fazio
David J Garvey
Bruce Growcott
Fiona Hansen
John Kelly
James Mooney
John Paolacci
Jenny Rayner
Luke Targett
Dennis A Turner
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Mount Barker
PKF
57 Wellington Road
Mount Barker
South Australia, 5251
T: 8 8398 2300
F: 8 8398 2306
W:pkfmb.com.au
A
Postal Address:
PO Box 776
Mount Barker, 5251
Rick Copping
0428 844 990
Rick Copping
[email protected]
Perth
PKF Mack & Co
Level 2
35 Havelock Street
West Perth 6005
Western Australia
T: 08 9426 8999
F: 08 9426 8900
Tony Maclean
[email protected]
Partners:
Nick Calder
Simon Fermanis
Carl Longshaw
Chris Roos
Darren Shillington
Matthew Van Riessen
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
95
Australia
Surfers Paradise, Gold Coast
PKF Gold Coast
Level 5, RSL Centre
9 Beach Road
Surfers Paradise
Queensland, 4217
T: 7 5553 1000
F: 7 5553 1001
W:pkf.com.au
Postal Address:
PO Box 588
Surfers Paradise
Queensland, 4217
A
Mike Sheehy
0414 922 911
Michael J Sheehy
[email protected]
Partners:
William G (Grant) Chatham
Brent Cohen
Scott J McMurtrie
Stephen O'Keefe
[email protected]
[email protected]
[email protected]
stephen.o'[email protected]
Sydney, City
PKF
Level 10
1 Margaret Street
Sydney
New South Wales, 2000
T: 2 9251 4100
F: 2 9240 9821
W:pkf.com.au
David J Ratcliffe
2 9251 4100
David J Ratcliffe
[email protected]
Partners:
John A Afford
Helen Argiris
Stephen S Bladwell
John Bresolin
Paul Bull
Paul Cheeseman
Atle Crowe-Maxwell
Chris D Freckmann
Bruce R Gordon
Keiran Gould
Michael N Grant
Brian Greenacre
Philip Henry
Gary B Holbrook
Ian Hooper
Jonathan Karlovsky
Robert D King
Marcus Leonard
Paul Lyon
Craig Maxwell
Arthur J Milner
Carlo Moretti
Jennifer Nairne
Ed Psaltis
Andres Reith
Grant F Saxon
Hannah Soh
Anthony C Sloan
Andrew Smith
Tim Sydenham
Graham Wakeman
David Webb
James White
Ken Whittingham
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
96
Australia - Austria
Sydney, Southern Sydney
PKF
Level 3
304-318 The Kingsway
Caringbah
New South Wales
2229
T: 2 9525 0244
F: 2 9240 9821
W:pkf.com.au
Postal Address:
PO Box 532
Caringbah
New South Wales
1495
David J Ratcliffe
2 9251 4100
David J Ratcliffe
[email protected]
Partners:
Chris J Allen
Julie Hough
Grant Pyne
E John Todd
[email protected]
[email protected]
[email protected]
[email protected]
AUSTRIA
Time Zone GMT+1 +DST
Dial in code 43
Dial out code 00
Graz
PKF Corti & Partner GmbH
Wirtschaftspruefer, und
Steuerberater
Andreas-Hofer-Platz 17
8010 Graz
Austria
A
T: 316 82 60 82 0
F: 316 82 60 82 13
W:pkf.at
Clemens Corti
650 82 60 820
Clemens Corti alle Catene
[email protected]
Christine Sudy
[email protected]
Partners:
Michaela Moosbrugger
Renate Pall
[email protected]
[email protected]
Salzburg
PKF Revisionstreuhand
T: 662 84 22 90
Wirtschaftsprüfungsgesellschaft m.b.H F: 662 84 99 37
PKF Roesslhuber & Partner
Steuerberatungs GmbH & Co KG or [email protected]
Reichenhallerstrasse 10a
W:pkf.at
Salzburg 5020
Stephan Roesslhuber
699 10075500
Stephan Roesslhuber
[email protected]
97
Austria - Bahamas
A
B
Salzburg (Hotel Consulting)
PKF Hotelexperts GmbH
Reichenhallerstrasse 10a
Salzburg
5020
T: 662 8422900
F: 662 849937
W:pkfhotels.com
Michael Widmann
664 60969101
Michael Widmann
[email protected]
Vienna
Wirtschaftsprüfungs GmbH & Co KG
Hegelgasse 8
Vienna, 1010
T: 1 5128780
F: 1 5124344
W:pkf.at
664 3008888
[email protected]
Partners:
Dr Thomas Ausserlechner
Günther Prindl
Dr Primus Österreicher
[email protected]
[email protected]
[email protected]
[email protected]
Vienna (Hotel Consulting)
Hegelgasse 8
Vienna
1010
T: 1 5120707
F: 1 5120607
W:pkfhotels.com
Michael Widmann
66460969101
Michael Widmann
[email protected]
Partners:
Claudia Glück
Andreas Martin
Jeffrey F Scott
Christian N Walter
[email protected]
[email protected]
[email protected]
[email protected]
BAHAMAS
Time Zone GMT-5 +DST
Dial in code 1242
Dial out code 001
Nassau
PKF Chartered Accountants
Pannell House
44 Elizabeth Avenue
P O Box N-8335
Nassau, New Providence (N. P.)
T: 8882
F: 326 7524
William R Wallace
325 5766
Renee D Lockhart
[email protected]
98
Bahamas - Belgium
Freeport
PKF Chartered Accountants
Room 22A, Kipling Building
Freeport, Grand Bahama
T: 352 2912
F: 352 7284
(For enquiries regarding the Bahamas, please contact the Nassau office).
BAHRAIN (KINGDOM OF)
Time Zone GMT+3
Dial in code 973
Dial out code 00
Bahrain
PKF Bahrain
14th Floor, Bahrain Tower
Office No 141, Building 20
Al Khalifa Avenue, Manama 305
Bahrain, 10519
T: 17 200 144
F: 17 200 145
W:pkfbahrain.net
Majeed M Shaji
364 580 70
Majeed M Shaji
[email protected]
BELARUS
Dial in code 375
Dial out code 00
Minsk
FBK-Bel Limited
39/1-12 Koltsov str.
Minsk
220090
T: 17 262 51 53
F: 17 280 38 43
W:fbk.by
Alexey Petuh
29 666 15 85
Alexey Petuh
[email protected]
B
BELGIUM
Dial in code 32
Dial out code 00
Antwerp
(Tax Consultants)
Potvlietlaan 6, Antwerp, 2600
T: 3 235 66 66
F: 3 235 22 22
W:pkf.be
Paul De Weerdt
478 66 65 22
Paul De Weerdt
[email protected]
Partners:
Lode Agache
Marc Bastenie
Danny De Jonge
Luc Deltour
Hilde Gaublomme
Geert Lefebvre
Bart Meynendonckx
Steven Pazen
Marc Van den Bossche
Dirk Van den Broeck
Patrick Vlyminckx
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
99
Belgium - Belize
Brussels
(Tax Consultants)
Metrologielaan 10 B 15
Brussels
1130
Ria Verheyen
478 66 65 24
Ria Verheyen
[email protected]
Partners:
Dirk Beunen
Gunther Loits
[email protected]
[email protected]
Hasselt
(Tax Consultants)
Maastrichtersteenweg 8 B 5-6
Hasselt
3500
B
T: 2 242 11 40
F: 2 242 03 45
W:pkf.be
T: 11 22 72 45
F: 11 24 21 48
W:pkf.be
Paul De Weerdt
478 66 65 22
Paul De Weerdt
[email protected]
Knokke
Flamand & Partners,
Accountants & Belastingconsulenten
Walletje 18
Natiënlaan 125
Knokke-Heist
8300
T: 50 63 11 63
F: 50 63 11 73
W:pkf.be
Guy Flamand
475 23 60 78
Guy Flamand
[email protected]
Partners:
Tanguy Veys
[email protected]
BELIZE
Time Zone GMT-6
Dial in code 501
Dial out code 001
Belize City
PKF Belize
PO Box 280
Regent House
35 Regent Street
Belize City
T: 227 7428
F: 227 8824
Douglas Erskine
[email protected]
Partners:
Jose A Bautista
[email protected]
100
Bolivia - Bosnia and Herzegovina
BOLIVIA
Time Zone GMT-4
Dial in code 591
Dial out code 00
Cochabamba
Garcia Veramendi & Asociados -
PKF Bolivia
Calle Pedro Blanco N° 1344
Edificio Continental
Piso 8
Cochabamba
5863
La Paz
PKF Bolivia
Avenida 20 de Octubre N° 6
Edificio Zafiro
Piso 5
La Paz
T: 4 448 6016
F: 4 448 6017
W:pkfbolivia.com
Deyci Florero Vazquez
72267761
T: 2 242 3579
F: 2 242 3708
W:pkfbolivia.com
Johnny Zenteno Cordero
706 763 06
Santa Cruz
PKF Bolivia
Equipetrol calle 7 Este (Cordova) N° 21
Santa Cruz 144
T: 3 3414 430 - 3414 431
F: 3 3414430 - 3414 431
W:pkfbolivia.com
Javier Garcia Veramendi
72155727 - 3 3375239
Javier Garcia Veramendi
[email protected]
B
BOSNIA AND HERZEGOVINA
Dial in code 387
Dial out code 00
Sarajevo
PKF Re Opinion d.o.o Sarajevo
Grbavicka No 269
ka 4/IV
71000 Sarajevo
T: 63 991 832
F: 33 552 152
W:pkf-re-opinion.ba
Berna Sljokic
63 991 833
Lejla Kaknjo
[email protected]
Partners:
Miroslav Brankovic
[email protected]
101
Brazil
BRAZIL
Dial in code 55
Dial out code 00
B
São Paulo
Directa PKF
Rua Vergueiro
2016 8th Floor
São Paulo SP
04102 - 000
T: 11 2141 6300
F: 11 2141 6323
W:directapkf.com.br
Marcelo Couceiro
11 641 030 53
Artemio Bertholini
[email protected]
Partners:
Vagner Alves Lira Marcelo Gomes de Barros Antonio Carlos Bonini
Mauricio Lotti de Domenico
Ernesto Rubens Gelbcke
Clovis Ailton Madeira
Gilberto Matheuz
José Antonio de Oliveira
Edson Pereira de Carvalho
Arlindo Thomaisino
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Curitiba
Directa PKF
Rua Visconde do Rio Branco
1322 - 2nd Floor
Room 201
Curitiba - PR
80420 - 210
T: 41 3222 8432
F: 41 3222 9722
W:directapkf.com.br
Artemio Bertholini
11 9983 2786
Partners:
Osvaldo Peressute Junior
[email protected]
Porto Alegre
Directa PKF
Av Loureiro da Silva
2001 - 7th Floor
Room 710
Porto Alegre RS
90050 - 240
T: 51 3019 5460
F: 51 3019 5490
W:directapkf.com.br
Artemio Bertholini
11 9983 2786
Partners:
Clovis Ailton Madeira
[email protected]
102
Brazil - British Virgin Islands
Recife
Directa PKF
Rua Visconde de Jequitinhonha
279 - Rooms 205/206
2nd Floor
Recife - PE
51021-190
T: 81 3465 3055
F: 81 3465 3055
W:directapkf.com.br
Artemio Bertholini
11 9983 2786
Partners:
Francisco de Assis G Silva
[email protected]
Rio de Janeiro
Directa PKF
Rua da Assembléia
10 GR/3111
Rio de Janeiro - RJ
20011 - 901
T: 21 2221 9644
F: 21 2221 9644
W:directapkf.com.br
Artemio Bertholini
11 9983 2786
Partners:
Luciana Endler
[email protected]
BRITISH VIRGIN ISLANDS
Time Zone GMT-4
Dial in code 1 284
Dial out code 011
B
Road Town, Tortola
PKF (BVI) Limited
Geneva Place
2nd Floor
333 Waterfront Drive
Road Town
Tortola
VG1110
T: 494 2240
F: 494 3088
W:pkfbvi.com
Postal Address:
PO Box 3339
Road Town
Tortola
VG1110
Meade Malone
441 7891
Meade Malone
[email protected]
Partners:
Everton Knight
[email protected]
103
Bulgaria - Canada
BULGARIA
Dial in code 359
Dial out code 00
Please contact the PKF EMEI Regional Director:
[email protected]
T: +49 69 17 00 00 580
F: +49 69 17 00 00 758
M:+49 172 68 24 004
W:pkf.com
CAMBODIA
Time Zone GMT+7
Dial in code 00 855
Dial out code 00
Contact the Asia Pacific Regional Director
Stephen Darley
[email protected]
CAMEROON
Time Zone GMT+1
Dial in code 237
Dial out code 00
B
C
Douala
Safecom, Sofidex - PKF
Boulevard del la Liberte
Same site as TMC Building
P O Box 427, Mbanya - Akwa North
Douala, Littoral, Cameroun
T: 33 088 163
Francois M Njoh
96 99 50 72
Francois M Njoh
[email protected]
CANADA
Time Zone GMT-5 to -8 +DST
Dial in code 1
Dial out code 011
Calgary
Catalyst LLP
#250, 200 Quarry Park Blvd. SE
Calgary
Alberta, T2C 5E3
T: 403 296 0082
F: 403 296 0088
W:catalystsolutions.ca
Cam Crawford
403 296 0082
Cam Crawford
[email protected]
Partners:
Chris Alexander
Brock D Cairns
Tim Coakwell
Terri Holowath
David J Laycraft
Dave McLellan
Carl Scholz
Paige Shaw
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
104
Canada
Markham
Kraft Berger LLP Chartered Accountants
3160 Steeles Avenue East
Suite 300
Markham L3R 7Y2
T: 905 475 2222
F: 905 475 9360
W:kbllp.ca
Out of hours contact:
Elias Benaim
888 563 6868
Montreal
FBBL, PKF Inc.
1100 Cremazie Boulevard East
Suite 805, Montreal
Quebec, H2P 2X2
T: 514 729 3221
F: 514 593 8711
W:fbbl.ca
Gilles Bussiere
514 729 3221
Gilles Bussiere
[email protected]
Partners:
Anne-Marie Desloges
Pierre Fauteux
Scott Grafton
Robert Leewarden
Michel Trudel
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Nanaimo
Smythe Ratcliffe LLP
8C - 2220 Bowen Road
Nanaimo
British Columbia, V9S IH9
T: 250 751 2668
F: 250 751 2058
W:smytheratcliffe.com
Larry G Vicic
604 687 1231
Terrance C Rogers
[email protected]
North Vancouver
305 - 221 Esplanade West
East Tower, North Vancouver
British Columbia, V7M 3J3
T: 604 925 1317
F: 604 925 1118
Larry G Vicic
604 687 1231
Larry G Vicic
[email protected]
Red Deer
Heywood Holmes & Partners LLP
First Red Deer Place
500, 4911 - 51st Street
Red Deer
Alberta, T4N 6V4
T: 403 347 2226
F: 403 343 6140
W:heywoodholmes.com
Donald G Oszli
[email protected]
Partners:
Ian G Hills
Keith G McPhedran
Rose Marie Monea
[email protected]
[email protected]
[email protected]
C
105
Canada
Regina
Virtus Group LLP
200-2208 Scarth Street
Regina
Saskatchewan
S4P 2J6
T: 306 522 6500
F: 306 522 6222
W:virtusgroup.ca
Doug Frondall
888 285 7677
Trevor Sundbo
[email protected]
Partners:
David Prost
Jerry Rieger
[email protected]
[email protected]
Saskatoon
Virtus Group LLP
157 2nd Avenue North
The King George
Suite 200
Saskatoon
Saskatchewan
S7K 2A9
C
T: 306 653 6100
F: 306 653 4245
W:virtusgroup.ca
Doug Frondall
888 285 7677
Doug Frondall
[email protected]
Partners:
Aaron Dillman
Kelly Lutz
Neil Weber
[email protected]
[email protected]
[email protected]
Toronto
PKF Kraft Berger Professional Corporation
I Yonge Street
Suite 1801
Toronto
Ontario M5E 1W7
T: 416 494 7311
F: 905 475 2260
W:pkfkb.ca
Elias Benaim
888 563 6868
Elias Benaim
[email protected]
Toronto PKF Consulting Inc
PKF Consulting
30 St. Patrick Street
8th Floor
Toronto
Ontario
M5T 3A3
T: 416 360 5000
F: 416 777 1567
W:pkfcanada.com
David F Larone
[email protected]
Partners:
Brian K Stanford
[email protected]
106
Canada
Vancouver
355 Burrard Street
Suite 700, Vancouver
British Columbia
V6C 2G8
T: 604 687 1231
F: 604 688 4675
Larry G Vicic
604 687 1231
Larry G Vicic
[email protected]
Partners:
Anita Johnson
Herve Leong-Chung
Gary Luedke
William J Macaulay
Terry MacDonald
Renee Martin
Tom M Morton
Perry E Munton
Kevin Nishi
Bob Sanghera
Doug Wallis
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Victoria Vancouver - PKF Consulting Inc
Pannell Kerr Forster Consulting Inc
T: 604 689 3833
800 West Pender Street
F: 604 689 2568
Suite 1120, Vancouver
British Columbia
W:pkfcanada.com
V6C 2V6
Beth M Walters
604 689 2568
Beth M Walters
[email protected]
209-1497 Admirals Road
Victoria, British Columbia
V9A 2P9
T: 250 382 2668
F: 250 382 2660
W:smythedebtadvisors.com
Larry G Vicic
604 687 1231
Larry G Vicic
[email protected]
Winnipeg
Scarrow & Donald LLP
100 - Five Donald Street
Winnipeg, Manitoba
R3L 2T4
T: 204 982 9800
F: 204 474 2886
W:scarrowdonald.mb.ca
John F Kelly
204 982 9800
John F Kelly
[email protected]
Partners:
Peter J Donald
Keith G Findlay
Tom G Frain
Douglas J Smith
[email protected]
[email protected]
[email protected]
[email protected]
107
C
Cayman Islands
CAYMAN ISLANDS
Time Zone GMT-5
Dial in code 345
Dial out code 011
George Town
PKF Cayman
Century Yard
Cricket Square
171 Elgin Avenue
George Town
KY1 - 1109
T: 945 5889
F: 945 5907
W:pkfcayman.com
Postal Address:
PO Box 1782
Century Yard
Cricket Square
George Town
KY1 - 1109
C
928 0672/9161845
Ben Leung
[email protected]
Grand Cayman
EisnerAmper LLP
Century Yard
Cricket Square
George Town
PO Box 1782
KY1 - 1109
T: 945 5889
F: 945 5907
W:eisneramper.com
Michael Breit
516 639 0923
Michael Breit
[email protected]
Michael Wolff
[email protected]
Partners:
Peter Cogan
[email protected]
Grand Cayman
Squar Milner CPAs
P O Box 10095
Grand Cayman
KY1 - 1001
T: 345 943 2999
F: 949 222 2989
Wendell Daniel
949 375 8566
Wendell Daniel
[email protected]
108
Channel Islands - China
CHANNEL ISLANDS
Dial in code 44
Dial out code 00
Guernsey
PKF (Channel Islands) Limited
P O Box 296, Sarnia House
Le Truchot, St. Peter Port
Guernsey, GY1 4NA
T: 01481 727927
F: 01481 710511
W:pkfci.com
Stuart Phillips
07781 133613
Stuart Phillips
[email protected]
Partners:
John S Bradley
Timothy Cumming
Simon Thornton
Andre Trebert
[email protected]
[email protected]
[email protected]
[email protected]
CHILE
Dial in code 56
Dial out code 00
Santiago
PKF Chile Auditores Consultores Ltda.
Santo Domingo Nº 1160 - Piso 11
Santiago
8320000
T: 2 650 4332
F: 2 360 0361
W:pkfchile.cl
Antonio Gonzalez
09 5796 523
Antonio González
[email protected]
Partners:
Patricio Ordenes Cerda
Luis Vicuña Cubillos
Jorge Serra Sepúlveda
[email protected]
[email protected]
[email protected]
C
CHINA
Time Zone GMT+8
Dial in code 86
Dial out code 001
Beijing
PKF Daxin, Certified Public Accountants
15F Xue Yuan International Tower
No 1 Zhi Chun Road, Hai Dian
Beijing 100083
T: 10 8233 0558
F: 10 8232 7668
W:daxincpa.com.cn
Xue (Ziva) Wen Tang
153 8753 7829
Wu Wei Xing
[email protected]
Personal Assistant to Wu Wei Xing:
Xue (Ziva) Wen Tang
[email protected]
109
China - Colombia
Shanghai
PKF Daxin
Certified Practising Accountants
25th Floor
Oriental International Technology Mansion
No 58 Xiang Cheng Road
Pudong District
Shanghai
C
T: 21 6840 6799
F: 21 6840 6488
W:daxincpa.com.cn
Chen (Ada) Min
136 2726 8676
[email protected]
Shanghai
PKF Consulting Inc
2405 CITIC Plaza
1168 West Nanjing Rd.
Shanghai
200041
T: 21 5292 9998
F: 21 5292 9993
W:pkfchina.com
Edmund Chan
139 1818 8033
Wingsee Auyeung
[email protected]
Partners:
Edmund Chan Alex Lau
Gillian Shuang
Hannah Wu
Armstrong Zhong
Cherry Zhuang
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
COLOMBIA
Time Zone GMT-5
Dial in code 57
Dial out code 00
Bogotá
Amézquita & Cía
Calle 37 No. 24-28
Bogotá
T: 1 208 7500
F: 1 268 4650
W:amezquita.com.co
Cristobal Uribe
300 475 4733
Cristóbal Uribe
[email protected]
Partners:
Vivian Amézquita
Delia De Cubillos
Jaime Durán
Hector E Galindo
Humberto Gonzalez
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
110
Colombia - Côte d’Ivoire
Medellin
Amézquita & Cía
Edificio Forum
Calle 7 Sur No 42-70
Oficina 801
Medellin
T: 4 448 1401
F: 4 448 1401
W:amezquita.com.co
Byron Montoya
321 846 1247
COSTA RICA
Time Zone GMT-6
Dial in code 506
Dial out code 00
San Jose
Despacho Murillo Marchini & Co.
2nd Avenue
1st and 3rd Streets
San Pedro Montes de Oca
San Jose
PO Box 3937 - 1000
T: 2253 0304
F: 2283 1705
W:pkfcostarica.com
Fernando Murillo Marchini
2222 6593
Fernando Murillo Marchini
[email protected]
or [email protected]
Partners:
Betty Calderon H
[email protected]
C
CôTE D’IVOIRE
Time Zone GMT+0
Dial-in Code: 225
Dial-out Code: 00
Abidjan
PKF
29 Boulevard Clozel
Abidjan
Côte d’Ivoire
T: 20 22 40 70
F: 20 22 26 30
Postal address
04 BP 618 Abidjan
Côte d’Ivoire
Out Of Hours Contact:
Teyi Antoine Lawson
05 90 00 22
Teyi Antoine Lawson
[email protected]
Partners:
Victor Jean Louis Perrin
[email protected]
111
Cyprus - Czech Republic
CYPRUS
Dial in code 357
Dial out code 00
Limassol
PKF Savvides & Co Limited
Meliza Court, 4th & 7th Floors
229, Arch. Makarios III Avenue
Limassol, 3105
T: 25 868 000
F: 25 587 871
W:pkf.com.cy
Postal Address:
PO Box 51263
Limassol, 3503
C
Avgousta Pavlidou
99 530334
Christos Antoniou
[email protected]
Partners:
Pambos Demetriou Zenonas Ipsarides
Nicholas Stavrinides
Stavros Stavrou
[email protected]
[email protected]
[email protected]
[email protected]
Nicosia
PKF / ATCO Limited
2 Limassol Avenue
Aluminium Tower
2nd, 3rd & 4th Floors
Strovolos, Nicosia, 2003
T: 224 62727
F: 223 39866
W:pkf.com.cy
Postal Address:
PO Box 24384
Nicosia, 1703
George Koukoumas
99442511
George Koukoumas
[email protected]
Partners:
Kypros Kyprianou
Nicolas Nicolaou
[email protected]
[email protected]
CZECH REPUBLIC
Dial in code 420
Dial out code 00
Prague
PKF Czech Republic
Karlova 48
Prague 110 00
T: 226 220 010
F: 226 220 012
W:pkf-cz.com
David Cervinka
602 208 528
David Cervinka
[email protected]
Partners:
Hana Filipcova
[email protected]
With representation in Brno, Ostrava and Plzen.
112
Denmark - Ecuador
DENMARK
Dial in code 45
Dial out code 00
Copenhagen Glostrup
PKF Munkebo Vindelev
Hovedvejen 56
Copenhagen Glostrup
DK-2600
T: 43 96 06 56
F: 43 43 04 01
W:pkf-mjv.dk
Hans Munkebo Christiansen
40 74 74 58
Hans Munkebo Christiansen
[email protected]
Partners:
Kim Andersen
Mogens Andersen
Peter Krogsrud Eriksen
Kasper Vindelev
[email protected]
[email protected]
[email protected]
[email protected]
DOMINICAN REPUBLIC
Time Zone GMT-4
Dial in code 1809
Dial out code 011
Santo Domingo
Guzman Tapia & Co PKF
Calle 14, Numero 3A
Ensanche Urbanizacion Fernandez
Santo Domingo
T: 567 2946 / 540 6668
F: 1 809 547 2708
W:pkfdominicana.com
Postal Address:
Apartado Postal 10-2
Santo Domingo
D
E
1 809 470 2610
[email protected]
Partners:
Miriam Mercedes Gomez
Ml Amaury Guzman
[email protected]
[email protected]
ECUADOR
Time Zone GMT-5
Dial in code 593
Dial out code 00
Guayaquil
PKF & Co Cia Ltda
Avenida 9 de Octubre #1911 y Los Rios -
Piso 12, Of. 2, Edificio Finansur
PO Box 09 06 2045
Guayaquil, Guayas
T: 4 2453 883
F: 4 2450 886
W:pkfecuador.com
Edgar Naranjo
9 846 1135
Edgar Naranjo
[email protected]
Partners:
Cristina Naranjo
Walter Orellana
Xavier Roca
Yesenia Tumbaco
[email protected]
[email protected]
[email protected]
[email protected]
113
Ecuador - El Salvador
Quito
PKF & Co Cia Ltda
Av. Republica de El Salvador
#836 y Portugal
Edificio Prisma Norte
piso 4, of. 404
Quito
Pichincha
T: 2 2263 960
F: 2 2263 814
W:pkfecuador.com
Edgar Naranjo
9 846 1135
EGYPT
Dial in code 20
Dial out code 00
Cairo
PKF Rashed, Badr & Co.
95 Hafez Ramadan Street
By El Ahly Club
Nasr City
Cairo 11712
T: 2 2287 5340
F: 2 2287 5574
Postal Address:
P O Box 50
Saraya Koba
Cairo
Egypt
E
Hany Rashed
101 449 925
Hany Rashed
[email protected]
Cairo
PKF The Consulting House
T: 971 4 3910025
F: 971 4 3909579
W:pkf-tch.com
John Alexander
971 50 343 7400
John Alexander
[email protected]
EL SALVADOR
Time Zone GMT-6
Dial in code 503
Dial out code 00
San Salvador
Castellanos Chacon, Ltda. de C. V.
Urbanizacion Loma Linda
Calle Los Almendros No.7
San Salvador
T: 2273 2555
F: 2273 2598
W:pkfelsalvador.com
Horacio Castellanos Chacon
227 388 11
Horacio Alfredo Castellanos Chacón
[email protected]
114
Estonia - Fiji
ESTONIA
Dial in code 372
Dial out code 00
Tallinn
PKF Estonia
141 Pärnu mnt
Tallinn
11314
T: 663 0825
F: 663 0826
W:pkf.ee
Rein Ruusalu
56 40 999
Rein Ruusalu
[email protected]
FIJI
Time Zone GMT+12
Dial in code 679
Dial out code 00
Lautoka
PKF
125 Vitogo Parade
Lautoka
Fiji
T: 666 2722
F: 666 4266
Postal Address:
P O Box 867
Lautoka
Fiji
Nalin K Patel
992 9796
Kumar Patel
[email protected]
Suva
PKF
Level 10
FNPF Place
343 Victoria Parade
Suva
Fiji
E
F
T: 331 4617
F: 330 1841
Postal Address:
GPO Box 855
Suva
Fiji
Nalin K Patel
992 9796
Nalin K Patel
[email protected]
Partners:
Pradeep Patel
[email protected]
115
Finland - France
FINLAND
Dial in code 358
Dial out code 00
[email protected]
T: +49 69 17 00 00 580
F: +49 69 17 00 00 758
M:+49 172 68 24 004
W:pkf.com
FRANCE
Dial in code 33
Dial out code 00
Lyon
PKF Cogeparc
Le Thélémos
12 quai du Commerce
CP 202 - 69336 Lyon Cedex 09
Lyon
69336
F
T: 4 72 53 25 50
F: 4 72 53 25 51
W:pkf.fr
Stephane Michoud
624 55 32 55/4 72 53 25 65
Stéphane Michoud
[email protected]
Partners:
Andre Bacquet
Michel Chatain
Emmanuel Goutagny
Christian Laurain
Denis Piante
Chantal Sopena
Anne Turck
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Marseille
PKF Audit Conseil
17 Boulevard Augustin Cieussa
Marseille
13007
T: 4 91 03 66 11
F: 4 91 03 73 74
W:pkfaudit.fr
Guy Castinel
611 363 516
Guy Castinel
[email protected]
Partners:
Franck Costagliola
Nicolas Lehnertz
Marie Carmen Ruiz
[email protected]
[email protected]
[email protected]
116
France
Nantes
Auditia SARL
92 Quai de La Fosse
44100 Nantes
France
T: 2 40 73 94 42
F: 2 40 73 33 94
W:auditia.fr
Jean-Marc Huilizen
Jean-Marc Huilizen
[email protected]
Partners:
Thierry Branellec
Diana Mclaren
[email protected]
[email protected]
Paris
PKF Ampersand
47, Rue de Liège
Paris
75008
T: 1 42 94 42 00
F: 1 42 94 42 09
W:pkf-ampersand.com
François Duhau
6 07 09 09 00
François Duhau
[email protected]
Partners:
Didier Arias
Jean-Gabriel Boulic
Francis Bragato
Claude Cousin
Laurent Delcourt
Sandrine Duhau
Joëlle Housseau
Pascal Housseau
François Laigle
Monique Peruchon
Michel Retourné
Martine Singer
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
St Nazaire
Auditia SARL
4 Rue de l’Etoile du Matin
BP 60159
44613 Saint Nazaire Cedex
France
T: 2 40 70 40 08
F: 2 40 53 35 40
W:auditia.fr
Jean-Marc Huilizen
Jean-Marc Huilizen
[email protected]
Partners:
Laurent Barreau
Edward Bouchaud
Jacques Mahe
Manuel Vallee
[email protected]
[email protected]
[email protected]
[email protected]
117
F
France - Georgia
Strasbourg
PKF Gross Hugel
53 Rue du Général Offenstein B.P.30003
Strasbourg Cedex 1
67023
T: 3 90 40 17 17
F: 3 90 40 17 18
W:gross-hugel.com
Jean-Jacques Helle
[email protected]
Partners:
Claude Gross
Isabelle Labat-Scheer
Frederic Lugnier
[email protected]
[email protected]
[email protected]
GAMBIA (THE)
Time Zone GMT+0
Dial in code 220
Dial out code 00
Banjul
PKF
Trust Bank Building
3-4 Ecowas Avenue
PO Box 431
Banjul
T: 42 24 048
F: 42 28 140
Donald C Kaye
99 17 220
Donald C Kaye
[email protected]
Partners:
Abiosseh George
[email protected]
F
GEORGIA
G
Dial in code 995
Dial out code 00
Tbilisi
UBC International
Green Building
6 Marjanishvili St
85/24 Paliashvili/Mosashvili St
Tbilisi
102
T: 32 2 243 030
F: 32 2 935 794
W:ubc-i.com
David Gvetadze
5 9950 1975
David Gvetadze
[email protected]
Partners:
Misha Abaiadze
Vakhtang Tsabadze
[email protected]
[email protected]
118
Germany
GERMANY
Dial in code 49
Dial out code 00
HEAD OFFICE
PKF Deutschland GmbH
Wirtschaftsprüfungsgesellschaft
Jungfernstieg 7
20354 Hamburg, Germany
T: 40 355 52 0
F: 40 355 52 222
W:pkf.de
Balingen
PKF Wulf Egermann oHG
Zollernalb Treuhand
Wirtschaftsprufungsgesellschaft
Steuerberatungsgesellschaft
Tegernaustrasse 7
Balingen, 72336
T: 7433 16 09 0
F: 7433 16 09 20
W:pkf-egermann.de
Ralph Setzer
172 7 29 78 59
Ralph Setzer
[email protected]
Partners:
Florian Egermann
Holger Wandel
Martin Wulf
Daniel Scheffbuch
[email protected]
[email protected]
[email protected]
[email protected]
(A subsidiary of PKF Stuttgart)
Berlin
PKF Fasselt Schlage
Platanenallee 11
Berlin
14050
T: 30 3069 0765
F: 30 3069 0799
W:pkf-fasselt.de
Oliver Beier
172 726 8301
Oliver Beier
[email protected]
Partners:
Eva Maria Stenger
Erich Thum
[email protected]
[email protected]
Braunschweig
PKF Fasselt Schlage
Theodor-Heuss-Strasse 2
Braunschweig
38122
T: 531 24 03 0
F: 531 24 03 111
W:pkf-fasselt.de
Frank Villwock
173 2148790
Frank Villwock
[email protected]
Partners:
Rainer Cech
Helmut Grabe
Gisa Johannes
Frank Moormann
Bernd Pethke
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
G
119
Germany
Cologne
PKF Fasselt Schlage
Gereonstrasse 34-36
Cologne
50670
T: 221 16 43 0
F: 221 16 43 112
W:pkf-fasselt.de
Postal Address:
Postfach 10 17 45
Cologne
50457
Wolfgang van Kerkom
173 528 99 79
Wolfgang van Kerkom
[email protected]
Partners:
Ralph van Kerkom
Max Zünkler
[email protected]
[email protected]
Dresden
PKF Fasselt-Schlage
Zellescher Weg 24
Dresden
01217
T: 351 46 62 205
F: 351 46 62 328
W:pkf-frankfurt.de
Wolfgang Hofmann
(0)174 32 42 200
(A branch office of Frankfurt)
G
Duisburg
PKF Fasselt Schlage
Schifferstrasse 210
Duisburg
47059
T: 203 30001 0
F: 203 30001 50
W:pkf-duisburg.de
Peter Pflugfelder
162 200 1407
Peter Pflugfelder
[email protected]
Partners:
Christoph Balk
Dr Marian Ellerich
Dr Martin Fasselt
Franklin Hünger
Dr Michael Kussmann
Urte Lickfett
Christian Müller-Kemler
Thomas Pannenbäcker
Arnd Schienstock
Dr Peter Schöneberger
Dr Christoph Swart
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
120
Germany
Frankfurt
PKF Fasselt Schlage
Ulmenstrasse 37-39
Frankfurt am Main
60325
T: (0)69 17 00 00 0
F: (0)69 17 0000 99
W:pkf-fasselt.de
Wolfgang Hofmann
(0)174 32 42 200
Wolfgang Hofmann
[email protected]
Partners:
Roman Brinskelle
Thomas Donsbach
Wolfgang Fenn
Dieter Hanxleden
Marcus Jüngling
Robert Krimphoff
Horst Wörner
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Haldensleben
PKF Fasselt Schlage
Hagenstrasse 38
Haldensleben
39340
T: 3904 663 8 0
F: 3904 663 8 36
W:pkf-fasselt.de
Peter Schinnerling
172 786 0031
Peter Schinnerling
[email protected]
(A subsidiary of PKF Braunschweig)
Halle
PKF Fasselt Schlage
Bernburger Strasse 4
Halle
06108
T: 345 52 52 10
F: 345 52 52 1 21
W:pkf-halle.de
PeterPflugfelder
203 300 01 700
G
(A subsidiary of PKF Duisburg)
Hamburg
PKF Fasselt Schlage
Jungfernstieg 7
Hamburg
20354
T: 40 35 55 20
F: 40 3 55 52 222
W:pkf-fasselt.de
Corinna Warlich
(0)172 42 96 194
Corinna Warlich
[email protected]
Partners:
Thomas Diederich
Erik Dumke
Thomas Rauert
Wolfgang Voelker
[email protected]
[email protected]
[email protected]
[email protected]
121
Germany
Haren (Ems)
PKF Arbicon Zink KG
Ankerstrasse 5
Haren (Ems)
49733
T: 5932 90 35 30
F: 5932 90 35 35
W:pkf-arbicon.de
Burchard Schröder
59 32 90 35 30
(A subsidiary of PKF Oldenburg)
Heidelberg
PKF Riedel Appel Hornig GmbH
Im Breitspiel 11
Heidelberg
69126
T: 6221 60 96 0
F: 6221 60 96 96
W:pkf-heidelberg.de
Franz-Josef Appel
(0) 173 872 36 35
Franz Josef Appel
[email protected]
Helmstedt
PKF Fasselt Schlage
Bötticherstrasse 51
Helmstedt
38350
T: 5351 120 10
F: 5351 120 1111
W:pkf-fasselt.de
Peter Schinnerling
172 786 0031
G
Herford
PKF Vogt & Partner
Jahnstrasse 12 + 14
Herford
32049
T: 5221 9913 0
F: 5221 9913 59
W:pkf-herford.de
Dr Marc Danne
[email protected]
Partners:
Ulrich Diestelhorst
Thorsten Lutzke
Lutz Nowotka
Hans-Rudolf Pollmeier
[email protected]
[email protected]
[email protected]
[email protected]
Leipzig
PKF Fasselt Schlage
August-Bebel-Strasse 61
Leipzig
04275
T: 341 30 99 10
F: 341 30 10 358
W:pkf-fasselt.de
Wolfgang van Kerkom
173 528 99 79
Wolfgang van Kerkom
[email protected]
(A subsidiary of PKF Cologne)
122
Germany
Magdeburg
PKF Fasselt Schlage
Halberstädterstrasse 40 A
Magdeburg
39112
T: 391 628 230
F: 391 628 2329
W:pkf-fasselt.de
Peter Schinnerling
172 786 00 31
Peter Schinnerling
[email protected]
Munich
PKF Industrie -
und Verkehrstreuhand GmbH
Maximilianstrasse 27
Munich, 80539
T: 89 29032 0
F: 89 29032 133
W:pkf-muenchen.de
Sebastian Wohldorf
172 853 93 70
Sebastian Wohldorf
[email protected]
Partners:
Hans Hafenrichter
Stefan Hirschmann
Hans Lummel
Josef Reiter
Ulf Templin
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Nuremberg
PKF Sozietät Dr. Fischer
Rankestrasse 56
Nuremberg
90461
T: 911 47 43 0
F: 911 47 43 133
W:pkf-nuernberg.de
Dr Bertram Fischer
911 47 43 0
Dr Bertram Fischer
[email protected]
Partners:
Dr Helmut Fischer
[email protected]
Oldenburg
PKF Arbicon Zink KG
Moslestrasse 3
Oldenburg
26122
T: 441 98050 0
F: 441 98050 180
W:pkf-arbicon.de
Burchard Schröder
173 2404737
Burchard Schröder
[email protected]
Partners:
Frank Bartsch
Robert Brückner
Stefan Hillebrand
Silvia Korte
Ulrike Lübken
Klemens Lüke
Frank Reiners
Jochen Rohsiepe
Burchard Schröder
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
G
123
Germany
G
Oldenburg
PKF Unitesta Revisions -
und Treuhandgesellschaft mbH
Moslestrasse 3
Oldenburg
26122
T: 441 98050 0
F: 441 98050 180
W:unitesta.de
Burchard Schröder
173 2404737
Burchard Schröder
[email protected]
Partners:
Burchard Schröder
Jochen Rohsiepe
Ulrike Lübken
Robert Brückner
Silvia Korte
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Osnabrück
PKF Osnabrück WMS Treuhand GmbH
Wirtschaftsprüfungsgesellschaft
Rheiner Landstrasse 195b
Osnabrück
49078
T: 541 944 22 0
F: 541 944 22 44
W:pkf-osnabrueck.de
Jürgen Bruns-Coppenrath
[email protected]
Partners:
Klaus Stein
Matthias Upmeier
[email protected]
[email protected]
Potsdam
PKF Fasselt Schlage
Am Lehnitzsee 5
Potsdam
14476
T: 33208 22 355
F: 33208 22 252
W:pkf-fasselt.de
Oliver Beier
172 726 8301
(A subsidiary of PKF Berlin)
Rostock
PKF Fasselt Schlage
Am Vögenteich 26
Rostock
18055
T: 381 4 91 24 0
F: 381 4 91 24 15
W:pkf-fasselt.de
Thomas Diederich
[email protected]
172 4293 193
(A subsidiary of PKF Hamburg)
124
Germany
Rottweil
PKF Wulf Niggemann
Lorenz-Bock-Strasse 6
Rottweil
78628
T: 741 1 74 04 0
F: 741 1 74 04 35
W:pkf-niggemann.de
Ralph Setzer
172 7 29 78 59
Ralph Setzer
[email protected]
Partners:
Holger Wandel
Ralph Setzer
Martin Wulf
[email protected]
[email protected]
[email protected]
Saarbruecken
PKF Gottschalk, Becker & Partner
PKF Saarlaendische
Treuhandgesellschaft mbH
Am Staden 13
66121 Saarbrücken
T: 681 9 96 89 0
F: 681 9 96 89 19
W:pkf-gottschalk.de
Arno Kramer
174 2000 911
Arno Kramer
[email protected]
Partners:
Dr Paul Richard Gottschalk
Harald Handel
Werner Koch
[email protected]
[email protected]
[email protected]
Stuttgart
PKF Wulf + Partner
Hauptstrasse 41
Stuttgart
70563
T: 711 1 64 00
F: 711 1 64 01 33
W:pkf-wulf-partner.com
Ralph Setzer
172 7 29 78 59
Ralph Setzer
[email protected]
Partners:
Martin Wulf
Holger Wandel
[email protected]
[email protected]
Tauberbischofsheim
PKF Issing Faulhaber Wozar
Altenbeck GmbH & Co. KG
Pestalozziallee 13/15
Tauberbischofsheim
97941
T: 9341 89 08 0
F: 9341 89 08 20
W:pkf-ifp.de
Dr Klaus Faulhaber
[email protected]
Partner:
Jochen Reichert
[email protected]
G
125
Germany - Ghana
Wuerzburg
PKF Issing Faulhaber Wozar
Altenbeck GmbH & Co. KG
Oeggstrasse 2
Wuerzburg
97070
T: 931 3 55 78 0
F: 931 3 55 78 35
W:pkf-issing.de
Dr Dirk Altenbeck
174 320 60 49
Dr Dirk Altenbeck
[email protected]
Partners:
Helmut Beck
Andrea Koehler
Alexander Mark
Dr Stefan Wozar
[email protected]
[email protected]
[email protected]
[email protected]
CONSULTING OFFICES
G
Frankfurt
PKF Euroconsult GmbH
Ulmenstrasse 37-39
Frankfurt am Main
60325
T: (0)69 17 00 00 0
F: (0)69 17 00 00 99
W:pkf-euroconsult.de
Karsten Rixecker
172 28 19543
Karsten Rixecker
[email protected]
Munich
Maximilianstrasse 27
Munich
80539
T: 89 29032 200
F: 89 29032 222
W:pkfhotelexperts.com
Ulf Templin
[email protected]
Partners:
Ulrike Schueler
[email protected]
GHANA
Time Zone GMT+0
Dial in code 233
Dial out code 00
Accra
PKF
Valley View
Farrar Avenue
Accra
P O Box 1219
T: 30 222 12 66
F: 30 222 66 28
W:pkfghana.com
Frederick Bruce-Tagoe
244 27 60 04
Frederick Bruce-Tagoe
[email protected]
Partners:
Nana Abena Adu-Gyamfi
George Ekow Mensshan
[email protected]
[email protected]
126
Ghana - Greece
Kumasi
PKF
House No OTB 198
Opposite TUC Junction
Danyame-Ahodwo
Kumasi
T: 32 20 22 856
F: 32 30 23 083
W:pkfghana.com
Postal Address:
PO Box 976
Kumasi
Ghana
Aisha T Gyasi
277 60 28 80
Tema
PKF
3rd Floor
Ghana Commercial Bank
Tema Main
T: 24 36 900 12
F: 30 320 60 15
Postal Address:
P O Box CO1627 Tema, Ghana
George Ekow Mensshan
24 31 69 506
GREECE
Dial in code 30
Dial out code 00
Athens
PKF Euroauditing S. A.
124 Kifissias Avenue
Athens
115 26
T: 210 7480 600
F: 210 7483 600
W:pkf.gr
Alexandros Sfarnas
69 45 24 06 80
Alexandros Sfarnas
[email protected]
Partners:
Athanasios Apostolopoulos
Chrisi Dramitinou
Aimilios Karakostas
George Kassimatis
John Kassioumis
Anastasios Kavellaris
Efstathios Kayoulis
Stratos Kittakis
Charalambos Kofopoulos
Ioannis Makris
John Mandrides
Panayiotis Patsis Dimos Pitelis
Antonios Prokopidis
George Starakis
John Zouridakis
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
G
Also in: Patra, Heraklion Crete, Ioannina and Agrinio
127
Greece - Guyana
Thessaloniki
PKF Euroauditing S. A.
20, Voulgari Street & Kath
Papadaki, Thessaloniki
542 49
T: 231 0 944991, 334600
F: 231 0 334601
W:pkf.gr
George Vezyrgiannis
69 74 090 400
GRENADA
Time Zone GMT-4
Dial in code 1473
Dial out code 011
St George’s
Pannell House
Grand Anse
St. George’s
T: 440 2562
F: 440 6750
Henry A Joseph
4435545 or 4072811
Henry A Joseph
[email protected]
GUATEMALA
Time Zone GMT-6
Dial in code 502
Dial out code 502
G
Guatemala City
Arévalo Pérez, Iralda y Asociados SC
13 Calle 2-60 Zona 10 oficina 1202
Oficina 1202
Edificio Topacio Azul
Guatemala City, CA 01010
T: 2332 8831, 2363 1068
F: 2363 0568
W:pkfguatemala.com
Hugo Arevalo Perez and
Olga Siomara Arévalo de Gutiérrez
520 732 41 or 663 497 87
Hugo Arévalo Pérez
[email protected]
GUYANA
Time Zone GMT-5
Dial in code 592
Dial out code 001
Georgetown
PKF, Barcellos, Narine & Co
106/107 Lamaha Street
North Cummingsburg
Georgetown
T: 225 8915
F: 226 5340
W:pkfgy.com
Harry N Narine
233 5718/624 7314
Harry N Narine
[email protected]
Partners:
Vishwamint Ramnarine
[email protected]
128
Honduras - Hungary
HONDURAS
Time Zone GMT-6
Dial in code 504
Dial out code 00
Tegucigalpa
PKF-Tovar López
Residencial Florencia Norte
2da Calle No. 3715
Tegucigalpa, MDC, 30209
T: 22 32 4030 / 231 1790
F: 22 39 0249
W:pkfhonduras.com
Eddy A Tovar
997 030 84
Eddy A Tovar
[email protected]
Partners:
Alex Perdomo
Humberto Tabora
Jorge Tovar
[email protected]
[email protected]
[email protected]
HONG KONG
Time Zone GMT+8
Dial in code 852
Dial out code 001
PKF
26/F, Citicorp Centre
18 Whitfield Road
Causeway Bay, Hong Kong
T: 2806 3822
F: 2806 3712
W:pkf-hk.com
David T K Leong
9789 8000
David T K Leong
[email protected]
Kenneth C M Young
[email protected]
Partners:
Alfred W C Chung
Edith K B Lam
David T K Leong
Henry Leung Wilson Y C Tan
Derek T S Wan
Kenneth C M Young
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
H
HUNGARY
Dial in code 36
Dial out code 00
Budapest
PKF Audit and Consulting Ltd.
Bölöni György utca 22.
Budapest
H-1021
T: 00 36 1 391 4220
F: 00 36 1 391 4221
W:pkf.hu
Zsolt Selenyi
1 391 4220
Zsolt Selenyi
[email protected]
129
India
INDIA
Time Zone GMT+5.5
Dial in code 91
Dial out code 00
I
Bangalore
T8 & T9, Third Floor
GEM Plaza, 66 Infantry Road
Bangalore 560001
T: 80 255 905 53
F: 80 255 905 53
W:pkfindia.in
M Seethalakshmi
997 268 8008
M Seethalakshmi
[email protected]
Chennai
KRD Gee Gee krystal
91 / 92, 7th Floor
Dr Radhakrishnan Salai
Mylapore, Chennai 600 004
T: 44 281 128 95/ 96/97
F: 44 281 128 99
W:pkfindia.in
S Santhanakrishnan
994 017 3008
S Santhanakrishnan
[email protected]; [email protected]
Partners:
T V Balasubramanian
P Devi
S Hariharan
V Kothandaraman
S Narasimhan
S Prasana Kumar S Rajeshwari
S Ramakrishnan
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Coimbatore
38-1 Raghupathy Layout
Coimbatore 641011
T: 422 244 9677
F: 422 244 9677
W:pkfindia.in
Shankar
944 30 49677
S Santhanakrishnan
[email protected]
Hyderabad
2nd Floor, Kirin Arcade
Doors No 1-2-272-273/6
MCH No 100, Sarojini Devi Road
Secundrabad, Hyderabad 500003
T: 40 2781 9743
W:pkfindia.on
Viswanadh Kuchi
94901 89743
S Santhanakrishnan
[email protected]
130
India - Indonesia
Mumbai
Flat 201
2nd Floor
Centre Point
Opp: Bharat Mata Talkies
Dr Babasaheb Ambedkar Road
Parel
Mumbai
400012
T: 22 241 701 63
F: 22 241 701 163
W:pkfindia.in
S Mythily
982 141 1692
S Santhanakrishnan
[email protected]
Partners:
J Ramanarayanan
R Suriyanarayanan [email protected]
[email protected]
New Delhi
512, Charanjee Towers
Nehru Place
New Delhi
110049
T: 11 405 436 89
F: 11 405 436 89
W:pkfindia.in
V Kothandaraman
9380 5730 88
S Santhanakrishnan
[email protected]
INDONESIA
Time Zone GMT+7
Dial in code 62
Dial out code 00
Jakarta
Paul Hadiwinata, Hidajat, Arsono,
Ade Fatma & Rekan
Plaza BII
Jl M H Thamrin No 51
Tower 3
Level 8
Jl. Kebon Sirih Timur I No. 267
Jakarta
10530
Surabaya
Jl. Ngagel Jaya No 90
Surabaya
60283
East Java
T: 21 314 4003
F: 21 314 4213
W:pkfhadiwinata.com
T: 31 501 2161
F: 31 501 2335
131
I
Indonesia - Ireland
Medan
Perumahan Taman Kyoto
Jl. Sei Silau Blok B
Heian No 23
Medan Baru 20153
T: 61 822 5186
F: 61 836 6646
Paul Hadiwinata
21 314 4003
Paul Hadiwinata
[email protected]
Partners:
Didin Afiffudin
Santoso Chandra
Jimmy Gunawan
Achmad Hidayat
Arsono Laksmana
Sikanto Pawiroatmodjo
Sayaga Prawirasetia
Hermanto Rahardja
Hidajat Rahardjo
Pangadilan Rambe
Donny Rindorindo
Yoddi Sine
Tanazi Soleman
Tji Njit Tjan
Ade Fatma Lubis
Handriono
Lidwina Komalasari
Arief Setyadi
Maman Surachman
Retno Dwi Andani
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
IRELAND
Dial in code 353
Dial out code 00
I
Dublin
PKF O’Connor, Leddy and Holmes
Century House
Harolds Cross Road
Dublin 6W
T: 1 4961 444
F: 1 496 1637
W:pkf.ie
Mark Tully
872 364 556
Donal O’Leary
[email protected]
Partners:
David Copeland
Catherine McGovern
Mark Tully
Susan Wylie
[email protected]
[email protected]
[email protected]
[email protected]
132
Isle of Man - Italy
ISLE OF MAN
Dial in code 44
Dial out code 00
Douglas
PKF (Isle of Man) LLC
PO Box 16, Analyst House
20-26 Peel Road
Douglas IM99 1AP
T: 1624 652000
F: 1624 652001
W:pkfiom.com
Paul Seaward
7624 490862
Harry Bamber
[email protected]
Partners:
Michael H Crowe
James M Cryer
Phillip E Dearden
David A R Drewett
John H Nugent
Amanda Wild
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
ISRAEL
Dial in code 972
Dial out code 00
Tel Aviv
PKF Amit, Halfon
16 Abba Hillel Silver Road
Ramat Gan 52506
Tel Aviv
T: 3 61 239 39
F: 3 61 250 30
W:ahcpa.co.il
Gal Amit
544 68 74 94
Gal Amit
[email protected]
Partners:
Haim Halfon
Robert Kordonsky
Nati Vered
[email protected]
[email protected]
[email protected]
I
ITALY
Dial in code 39
Dial out code 00
AUDIT PRACTICE OFFICES
Bari
PKF Italia Spa
Via Cardassi 59
Bari 70121
T: 080 550 4076
F: 080 099 9415
W:pkf.it
Vito Armenise
347 3429060
133
Italy
I
Bologna
PKF Italia SpA
Via Indipendenza 13
Bologna 40121
T: 045 8009385
F: 045 8009400
W:pkf.it
Umberto Giacometti
335 6985582
Brescia
PKF Italia Spa
Via Dante 17
Brescia
25122
T: 030 44270
F: 030 2810676
W:pkf.it
Edoardo Vallazza
329 8326987
Edoardo Vallazza
[email protected]
Florence
PKF Italia Spa
Via Delle Mantellate 9
Florence 50129
T: 055 4684529
F: 055 4684611
W:pkf.it
Massimo Innocenti
340 7149589
Massimo Innocenti
[email protected]
Milan
PKF Italia Spa
Via Galileo Galilei 7
Milan 20124
T: 02 62 610 600
F: 02 62 610 620
W:pkf.it
Umberto Giacometti
335 698 5582
Maria Luisa Delcaldo
[email protected]
Partners:
Fioranna Negri
Michele Riva
[email protected]
[email protected]
Naples
PKF Italia SpA
Centro Direzionale Isola
E/4 - Piano 5°
80143 - Napoli (NA)
Naples
T: 081 562 8514
F: 081 606 3128
W:pkf.it
Michele Amarante
349 2763197
Mauro Cascone
[email protected]
134
Italy
Padova
PKF Italia Spa
Via Savonarola, 217
Padova 35137
W:pkf.it
T: 049 823 5853
F: 049 823 5854
Andrea Bonetti
329 4710175
Rome
PKF Italia Spa
Via Panama, 16
Rome 198
T: 06 688 09435
F: 06 895 68867
W:pkf.it
Massimo Campanelli
345 804 7399
Francesco Demonte
[email protected]
Verona
PKF Italia Spa
Via XX Settembre n. 14
Verona 37129
T: 045 800 9385
F: 045 800 9400
W:pkf.it
Umberto Giacometti
335 698 5582
Umberto Giacometti
[email protected]
Partners:
Alberto Boccoli
Andrea Bonetti
[email protected]
[email protected]
MANAGEMENT CONSULTANCY, TAX ADVISORY AND
ACCOUNTING SERVICES
Milan
PKF Consulting Srl - Sintema Srl
Via Antonio da Recanate 1
Milan MI 20124
T: 02 2052 1400
F: 02 2052 1439
W:pkfconsulting.it
Giuseppe Pasquetti
335 609 4375
Giuseppe Pasquetti
[email protected]
Partners:
Ruggero Del Vecchio
Danilo Papaleo
[email protected]
[email protected]
I
135
Italy - Jamaica
Milan
MGP Studio Tributario e Societario
Via Giuseppe Revere, 16
Milan MI 20123
T: 02 439 81751
F: 02 439 11419
Salvatore Del Vechio
335 1041750
Salvatore Del Vecchio
[email protected]
Partners:
Walter Bonzi
Roberto Cardone
Marco Dalla Longa
Gianluca Di Fresco
Marco Giuliani
Carlo Orlandi
Giuseppe Panagia Guido Pignanelli
Roberto Smedile
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Milan
MGP Studio Tributario e Societario (2)
Via Antonio da Recanate, 1
Milan MI 20124
T: 02 2052 1401
F: 02 2052 1439
335 104 1750
[email protected]
Rome
PKF Consulting Srl - Sintema Srl
Via della Piramide Cestia, 1
Rome 153
T: 02 2052 1409
F: 02 2052 1439
W:sintema.it
Francesco Motta
[email protected]
I
(Initial contact through Milan)
J
JAMAICA
Time Zone GMT-5
Dial in code 1876
Dial out code 011
Kingston
PKF Aulous F Madden & Co
6 Lockett Avenue
Kingston
T: 922 1074
F: 922 2506
W:pkf-afm.com
Charmaine Aneta Madden
[email protected]
St Ann
PKF Aulous F Madden & Co
3rd Floor, 34 Main Street
Ocho Rios
St Ann
T: 974 4141
F: 974 7896
W:imexpages.com/aulousfmadden
Charmaine Madden
974 4141
Aulous Madden
[email protected]
136
Japan - Jordan
JAPAN
Time Zone GMT+9
Dial in code 81
Dial out code 00
Tokyo
PKF Nakamoto & Company
5th Floor Kojimachi Miyuki Building
Nibancho 3-4
Chiyoda-Ku
Tokyo
1020084
T: 3 3234 0396
F: 3 3234 0397
W:pkfjapan.com
Eiko Nakamoto
3 3234 0396
Eiko Nakamoto
[email protected]
Partners:
Katsumi Matsuyama
Hiroko Tsukimura
Hideto Chino [email protected]
[email protected]
[email protected]
Osaka
PKF Osaka Audit Corporation
4F, Kitahama Yamamoto Building
2-3-6 Kitamhama
Chuo-Ku
Osaka
T: 6 6229 0387
F: 6 6229 0388
W:pkf-osaka-audit.com
Miho Ishihara
90 1029 7403
Seiji Doko
[email protected]
Miho Ishihara
[email protected]
JORDAN
J
Dial in code 962
Dial out code 00
Amman
PKF Pro Group Auditing & Consulting
(Khattab & Co)
Al Shmesani
1 Jaber Ben Hayan St.
Amman 11190
T: 6 5627129
F: 6 5606344
W:pkf.jo
Mohammed Khattab
79 55 727 46
Mohammed Khattab
[email protected]
Partners:
Zeena Al-Natour
Fayez Tannous
[email protected]
[email protected]
137
Kazakhstan - Kenya
KAZAKHSTAN
Time Zone GMT+6
Dial in code 7
Dial out code 810
Almaty
PKF Sapa-Audit LLP
Building No 112
Auezov Street
Almaty, 050057
T: 727 258 59 39
F: 727 258 59 50
W:sapa-audit.kz
Kulbarshyn Bazarbekova
[email protected]
KENYA
Time Zone GMT+3
Dial in code 254
Dial out code 00
Kisumu
PKF Kenya
Mega Plaza
Oginga Odinga Road
PO Box 187
Kisumu
Western 40100
K
T: 57 202 1228
F: 57 202 5650
W:pkfea.com
Ritesh Mirchandani
722 763011
Mombasa
PKF Kenya
Jubilee Insurance Building
Moi Avenue, PO Box 90553
Mombasa
Coast 80100
T: 41 222 6422/3
F: 41 222 4377
W:pkfea.com
Piyush Shah
721 635 520
Piyush Shah
[email protected]
Partners:
Harish Shah
[email protected]
Nairobi
PKF Kenya
Kalamu House
Grevillea Grove off Brookside
PO Box 14077
Nairobi 800
T: 20 427 0000
F: 20 444 7233
W:pkfea.com
Rajan Shah
722 412288
Atul Shah
[email protected]
Partners:
Joe Gichuki
David Kabeberi
Martin Kisuu
Ritesh Mirchandani
Alpesh Vadher
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
138
Kenya - Latvia
Nakuru
PKF Kenya
3rd Floor C. K.
Patel Building
Kenyatta Avenue
PO Box 1236
Nakuru 20100
T: 51 2211906
F: 51 2217354
W:pkfea.com
Alpesh Vadher
721 400490
KUWAIT
Time Zone GMT+3
Dial in code 965
Dial out code 00
Kuwait
PKF Bouresli & Co
DANA Plaza Building
Floor 3
Shaab Al Bahree
Arabian Gulf Street
Shaab 13070
T: 2265 5777
F: 2265 9100
W:pkf-kuwait.com
Postal Address:
PO Box 20986
Safat
Kuwait 13070
Tareq M Bouresli
6664 4556
Tareq M Bouresli
[email protected]
LATVIA
Dial in code 371
Dial out code 00
Riga
PKF Latvia SIA
119 K. Ulmana Gatve
Marupe
Marupe Region
LV-2167
T: 673 33 647
F: 678 28 247
W:pkf-latvia.lv
Maruta Zorgenfreija
2941 8689
Maruta Zorgenfreija
[email protected]
Partners:
Aija Punane
[email protected]
K
L
139
Lebanon - Lithuania
LEBANON
Dial in code 961
Dial out code 00
Beirut
PKF Emile Chartouni & Sons
Atlas Center
Blvd Fouad Chehab
Sin El Fil
Beirut
Lebanon
T: 1 493 220
F: 1 492 728
Postal Address:
PO Box 138
Hazmieh
Lebanon
Elie Chartouni
961 3 495 075
Elie Chartouni
[email protected]
Partners:
George Chartouni
[email protected]
LIBERIA
Time Zone GMT+0
Dial in code 231
Dial out code 00
Monrovia
PKF Liberia
Lara Building (Royal Home)
Suite 1C
Randall Street
Monrovia 10
1000
L
T: 6 83 57 84
F: 22 73 19
Nim’ne E Mombo
6 83 57 84
Nim’ne E Mombo
[email protected]
LITHUANIA
Dial in code 370
Dial out code 00
[email protected]
T: +49 69 17 00 00 580
F: +49 69 17 00 00 758
M:+49 172 68 24 004
W:pkf.com
140
Luxembourg - Malaysia
LUXEMBOURG
Dial in code 352
Dial out code 00
Luxembourg
PKF Luxembourg S. A.
6 Place de Nancy
Luxembourg L-2212
T: 45 38 78 1
F: 45 38 29
W:pkf.lu
621 192035
Ronald Weber
[email protected]
Partners:
Romain Bontemps
Ralph Bourgnon
Pascal Espen
Carlo Reding
[email protected]
[email protected]
[email protected]
[email protected]
Luxembourg-Strassen
PKF Luxembourg SA
7 Rue Thomas Edison
Luxembourg-Strassen 1445
T: 453 8781
F: 453 829
W:pkf.lu
Ronald Weber
621 192035
Luc Brucher
[email protected]
MALAYSIA
Time Zone GMT+8
Dial in code 60
Dial out code 00
Kuala Lumpur
PKF
9th Floor
MCB Plaza
No 6 Changkat Raja Chulan
Kuala Lumpur 50200
T: 3 203 238 28
F: 3 203 218 68
W:pkfmalaysia.com
Brian Wong
12 233 8200
Penang
PKF
3rd Floor
Silver Square
309-O, Perak Road
Georgetown 10150
Penang
L
M
T: 4 281 462 8
F: 4 282 020 0
Kelantan
PKF
3956, 1st & 2nd Floor
Wisma Gerakan
Jalan Temenggong
Kota Bharu, 15000 Kelantan
T: 9 744 436 0
F: 9 743 298 8
141
Malaysia - Malta
Sabah
PKF
23-1, 1st Floor
Lintas Plaza
Lorong Lintas Plaza
Kota Kinabalu
88300 Sabah
T: 88 267 723
F: 88 267 721
Brian Wong
[email protected]
Partners:
Man Kit Chau
Vincent C E Chew
Manharlal Gathani
Chye Teik Loh
Ramli Mohamed
Anthony J Skelchy
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
MALTA
Dial in code 356
Dial out code 00
M
Birkirkara
PKF Malta
35 Mannarino Road
Birkirkara
BKR 9080
T: 21 484 373
F: 21 484 375
W:pkfmalta.com
Pierre Mangion
9942 9590
Pierre Etienne Mangion
[email protected]
Partners:
Donna Greaves Bonello
Alex Fenech
George M Mangion
[email protected]
[email protected]
[email protected]
Sliema
PKF Malta
Office 12, 2/1
Tigne Place
Tigne Street
Sliema
SLM 3137
T: 21 335 715
F: 21 335 714
W:pkfmalta.com
Pierre Mangion
21 498 590
Pierre Etienne Mangion
[email protected]
142
Mauritius - Mexico
MAURITIUS
Time Zone GMT+4
Dial in code 230
Dial out code 00
Port Louis
Lamusse Sek Sum & Co.
5 Duke of Edinburgh Avenue
Port Louis
T: 317 5/8
F: 208 1614
Postal Address:
PO Box 627
Port Louis
Christine Sek Sum
258 0669
Christine Sek Sum
[email protected]
Partners:
Andrew Sek Sum
[email protected]
MEXICO
Dial in code 52
Dial out code 00
Mexico City Polanco
Av Ejército Nacional Núm 904-7
Col Polanco Los Morales
11510 Mexico DF
T: 55 5901 3900
F: 55 5901 3925
W:pkfmexico.com
Luis Alberto Cámara
1 55 5405 0033
[email protected]
Partners:
Juan A Aguirre
Sergio Ceballos
Jimy Cruz
Eduardo Díaz Guzmán
María Elena Domínguez Ortíz
Javier Durán Robles
Feliciano Hernández
José S Oropeza de la Cruz
Francisco Oviedo
Patricio Montiel
Luis Eduardo Nolasco Robles Farrera
Alfredo Roldán
Gabriel Salazar Reyes
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
M
143
Mexico
Mexico City Downtown
Av Insurgentes Sur Núm. 724 - 8º Piso T: 55 5523 3000
Col. Del Valle
F: 55 5523 3000
03100 Mexico DF
W: pkfmexico.com
Postal Address:
WTC-253
Mexico 03812 DF
José Antonio Amaré Gomez
José Antonio Amaré
[email protected]
Partners:
José Luis Amare Gómez
Roberto Montaño
Sylvia Dianna Ordoñez
[email protected]
[email protected]
[email protected]
Mexico City Del Valle
Santa Margarita Núm 206
Col Del Valle
03100 Mexico DF
T: 55 5097 3234/35
F: 55 5682 4321
W:pkfmexico.com
Guillermo Williams
55 5652 4088
Guillermo Williams
[email protected]
Partners:
Ricardo Martínez
Javier Rojas
Mónica Williams
[email protected]
[email protected]
[email protected]
Cancún
Av Tulúm Núm 39 (Ant 11-1)
Int 7 Entre Flamboyán Retorno 2
Supermanzana 23 Manzana 40
77500 Benito Juárez
Cancún
Quintana Roo
M
T: 998 884 9433
F: 998 892 1656
W:pkfmexico.com
[email protected]
Partners:
Eric Palma
[email protected]
Celaya
Blvd Adolfo López Mateos Núm 901 Pte T: 461 615 1576
Edificio La Torre
F: 461 614 3044
Zona Centro
W:pkfmexico.com
38040 Celaya
Guanajuato
[email protected]
Partners:
Raúl Gómez
[email protected]
144
Mexico
Guadalajara
Av. Moctezuma Núm. 4680
Jardines del Sol
45050 Guadalajara
Jalisco
T: 33 3634 7159
F: 33 3634 7159
W:pkfmexico.com
Mario Camposllera
1 333 167 9559
Mario Camposllera
[email protected]
Partners:
Eduardo Guerrero Bolán
Andres García Lara
Oscar Domínguez
[email protected]
[email protected]
[email protected]
Mérida
Av Quetzalcoatl Núm 56 Int. 11
Fracc. El Vergel
97179 Mérida
Yucatán
T: 999 983 4747
F: 999 983 4747 Ext. 113
W:pkfmexico.com
[email protected]
Partners:
Mario Cano
Leticia Cano
[email protected]
[email protected]
Puebla
Tehuacán Sur 84
Col. La Paz
76000 Puebla
Puebla
T: 22 2462 2692
F: 22 2462 2692
W:pkfmexico.com
Mario Camposllera
1 333 167 9559
Mario Camposllera
[email protected]
Partners:
Ricardo García Alcalá
[email protected]
Querétaro
Privada Rómulo Bautista Núm 10
Col Cimatario
76030 Querétaro
Querétaro
T: 442 214 4697
F: 442 214 4712
W:pkfmexico.com
Guillermo Williams
[email protected]
Partner:
Martín Ruíz
[email protected]
Toluca
Pino Suárez Sur Núm. 305 1er Piso
Col Centro, 50000 Toluca
Estado de Mexico
T: 722 214 2495
F: 722 214 2473
W:pkfmexico.com
[email protected]
Partners:
Alfredo Roldán
[email protected]
M
145
Mexico - Mozambique
Veracruz
Callejón José María Peña Núm. 27
Fraccionamiento Faros
91709 Veracruz
Veracruz
T: 229 932 6216
F: 229 932 7857
W:pkfmexico.com
[email protected]
Partners:
Francisco Cruz
Rafael Frías
[email protected]
[email protected]
MOROCCO
Time Zone GMT+0
Dial in code 212
Dial out code 00
Casablanca
PKF Morocco
131 Abdelmoumen Avenue
Casablanca 20100
T: 522 47 64 70/77
F: 522 47 64 79
661 32 54 92
661 32 54 92
Abdellatif Zarkal
[email protected]
Casablanca
MCA Consulting
131 Abdelmoumen Avenue
Casablanca 20100
T: 22 36 34 55
F: 22 39 63 57
Abdellatif Zarkal
[email protected]
Accounting, Legal and Fiscal services
MOZAMBIQUE
Time Zone GMT+2
Dial in code 258
Dial out code 00
M
Maputo
PKF Auditors & Consultants
Avenue Julius Nyerere
2399 Maputo
T: 21 49 83 17
F: 21 49 15 76
Antonio Pereira
+351 93 791 01 50
Jose de Sousa Santos
[email protected]
Partners:
Antonio Pereira
[email protected]
146
Myanmar - Netherlands
MYANMAR
Time Zone GMT+7
Contact the Asia Pacific Regional Director
Stephen Darley
[email protected]
NAMIBIA
Dial in code 264
Dial out code 09
Windhoek
PKF (Namibia)
31 Feld Strasse
Windhoek
T: 61 220662
F: 61 220935
Postal Address:
P O Box 5031
Ausspannplatz
Windhoek
Namibia
Eric Knouwds
61 220 662
Eric Knouwds
[email protected]
Partners:
Petra Klink
[email protected]
NETHERLANDS
Dial in code 31
Dial out code 00
Amsterdam
PKF Wallast
Beechavenue 78-80
Schiphol-Rijk
Amsterdam
1119 PW
T: 20 653 18 12
F: 20 653 18 47
W:pkfwallast.nl
M
Postal Address:
PO Box 74681
Amsterdam
1070 BR
N
Andor Valkenburg
6 51 57 09 76
Anko van Ek
[email protected]
Jan Roeland
[email protected]
Partners:
Eric Gort
[email protected]
147
Netherlands
Delft
PKF Wallast
Delftechpark 40
Delft
2628 XH
T: 15 261 31 21
F: 15 261 53 82
W:pkfwallast.nl
Postal Address:
PO Box 332
Delft 2600 AH
Arjan Buurman
6 48 25 55 70
Arjan Buurman
[email protected]
Partners:
André Meulman
Dick Pronk
Sicco van den Berg
René van Dijk
Hanneke van Nistelrode
Ruud van der Linde
Hans van Sonderen
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Rotterdam
PKF Wallast
Rivium Boulevard 34
Capelle aan den IJssel
Rotterdam, 2909 LK
T: 10 450 40 20
F: 10 450 69 50
W:pkfwallast.nl
Postal Address:
PO Box 84030
Rotterdam
3009 CA
N
Emiel Koestering
6 21 84 37 92
Emiel Koestering
[email protected]
Partners:
Hans Vogelaar
Wilbert van der Aalst
[email protected]
[email protected]
Woerden
PKF Wallast
Pompmolenlaan 9
Woerden
3447 GK
T: 348 41 62 62
F: 348 41 42 80
W:pkfwallast.nl
Postal Address:
PO Box 533
Woerden
3440 AM
Jack Visser
6 53 21 09 58
Jack Visser
[email protected]
Partners:
Hans van Hamersveld
Frenk van Vliet
Marcel Walraven
[email protected]
[email protected]
[email protected]
148
Nevis - New Zealand
NEVIS
Time Zone GMT-4
Dial in code 1
Dial out code 11
Charlestown
Parkville Complex
Charlestown
T: 869 465 5568
F: 869 469 5844
E: pannellf@candw. ag
Wilbur A Harrigan
[email protected]
Partners:
Omax A E Gardner
[email protected]
NEW ZEALAND
Dial in code 64
Dial out code 00
Auckland
PKF Ross Melville
Level 5
50 Anzac Avenue
Auckland 1010
T: 9 373 0100
F: 9 309 3247
W:pkfrossmelville.co.nz
Postal Address:
PO Box 881
Auckland
New Zealand 1140
Graeme S Lynch
21 611 791
Graeme S Lynch
[email protected]
Partners:
John R Dillon
Jugdis H Parbhu
Russell M Toplis
[email protected]
[email protected]
[email protected]
Auckland
PKF Corporate Recovery & Insolvency
(Auckland) Limited
Level 3, 48 Courthouse Lane
Auckland 1010
T: 9 302 0521
F: 9 302 0536
W:pkfcr.co.nz
Anthony McCullagh
21999 047
Anthony McCullagh
[email protected]
Auckland - Takapuna
PKF Ross Melville
Level 10
19 Como Street
Auckland - Takapuna
T: 9 414 1200
F: 9 414 1920
W:pkfrossmelville.co.nz
Graeme Lynch
21 611 791
Partners:
Gina Cook
Jugdis H Parbhu
[email protected]
[email protected]
149
N
New Zealand
Christchurch
PKF Goldsmith Fox
67 Main Road North
Kaiapoi 7691
T: 3 3666 706
F: 3 3660 265
W:goldfox.co.nz
Postal Address:
PO Box 13 141
Armagh
Christchurch 8141
Gordon L Hansen
272914479
Gordon L Hansen
[email protected]
Partners:
Dawn Alexander
Trevor Bayliss
Dorian Crighton
Carol E Fletcher
Dennis M Lay
John L Purvis
Robin Wah
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Hastings
PKF Carr and Stanton Limited
119 Queen Street East
Hastings 4122
T: 6 876 8124
F: 6 876 0170
W:pkfcs.co.nz
Postal Address:
PO Box 345
Hastings
New Zealand 4156
N
Michael Jackson
[email protected]
Kaitaia
PKF Francis Aickin Limited
PO Box 2
Kaitaia 0441
2 Redan Road
Kaitaia
T: 9 408 9366
F: 9 408 0367
W:pkffa.co.nz
Eddie Aickin
64 27 4379802
Eddie Aickin
[email protected]
Kerikeri
PKF Poutsma Lemon Limited
9 Hobson Avenue
PO Box 81
Kerikeri 0245
T: 9 407 7142
F: 9 407 5434
W:pkfpl.co.nz
90 4075443
Jack Poutsma
[email protected]
150
New Zealand - Nicaragua
Paihia
PKF Poutsma Lemon Limited
Williams Road
PO Box 16
Paihia 0247
T: 9 402 7926
F: 9 402 7626
W:pkfpl.co.nz
Jack Poutsma
021 522 575
Palmerston North
PKF Rutherfords Limited
277 Broadway Avenue
Palmerston North 4410
T: 6 350 7900
F: 6 357 4006
W:pkfr.co.nz
Postal Address:
PO Box 35
Palmerston North 4440
Ewen Kirkcaldie
[email protected]
Partners:
Chris Lamb
[email protected]
Wellington
PKF Martin Jarvie
3rd Floor
85 The Terrace
Wellington 6015
T: 4 4727919
F: 4 4734720
W:pkfmartinjarvie.co.nz
Postal Address:
P O Box 1208
Wellington 6140
Robert A Elms
4 2341204
Robert A Elms
[email protected]
Partners:
David Hulston
Paolo Ryan
[email protected]
paolo.ryan@@pkfmj.co.nz
NICARAGUA
Dial in code 505
Dial out code 00
N
Managua
Guerra & Co
Altamira D’Este
Vicky 1 c. al Norte
Managua
T: 2277 1797
F: 2277 1957
W:pkfnicaragua.com.ni
Aldo Eli Guerra L
8886 6076
Aldo Eli Guerra L
[email protected]
151
Niger - Nigeria
NIGER
Time Zone GMT+1
Dial in code 227
Dial out code 009
Niamey
PKF
Rue du Sahel, NB 64
Quartier Terminus
BP 12 140
Niamey
T: 20 73 28 13
Peter Andrew Nelson
98 12 94 75
Peter Andrew Nelson
[email protected]
Partners:
Daniel Abdou Galadima
[email protected]
[email protected]
NIGERIA
Time Zone GMT+1
Dial in code 234
Dial out code 009
Lagos
PKF Professional Services
PKF House
205A Ikorodu Road
Obanikoro
Lagos
T: 1 804 2074 /773 4940
F: 1 77 48366
Postal Address:
GPO 2047
Marina, Lagos
Nigeria
N
Tajudeen Adegboyega Akande
802 303 9317
[email protected]
Partners:
Abiodun Olumide Ariyibi
[email protected]
Abuja
NACRDB Plaza (4th Floor)
Independence Way
Central Business District
Abuja FCT
T: 9 27 31 377
F: 9 52 32 981
W:pkf-ng.com
Postal Address:
PO Box 2071
Garki, Abuja
O P S Adaji
803 408 6939
[email protected]
152
Nigeria - Norway
Bauchi
Floor 2
Giwo House
6 Ahmadu Bello Way
Bauchi
T: 77 543347
F: 77 543347
Samuel I Ochimana
802 382 4848
[email protected]
Jos
Lennap House
Government Secretariat Layout
Jos
T: 73 46 47 10
F: 73 46 03 75
O P S Adaji
8034086939
Omede Patrick Adaji
[email protected]
Kaduna
18/19 Ahmadu Bello Way
Kaduna
T: 62 24 86 00
F: 62 24 86 70
Postal Address:
PO Box 117
Kaduna
Nigeria
Isa Yusufu
[email protected]
Kano
Gidan Shehu Ahmed
Bank Road
Kano
T: 64 64 65 73
F: 64 64 65 82
Geoffrey C Orah
803 586 5808
Geoffrey Orah
[email protected]
N
NORWAY
Dial in code 47
Dial out code 00
[email protected]
T: +49 69 17 00 00 580
F: +49 69 17 00 00 758
M:+49 172 68 24 004
W:pkf.com
153
Oman - Panama
OMAN (SULTANATE OF)
Time Zone GMT+4
Dial in code 968
Dial out code 00
Muscat
PKF The Consulting House - Oman
Muscat
TBC
T: 971 4 3910025
F: 971 4 3909549
W:pkf-tch.com/
John Alexander
971 50 3437400
Muscat
PKF LLC
PO Box 184
Haye Al-Mine
Postal Code 114
Muscat
T: 245 631 95
F: 245 631 94
W:pkfoman.com
Percy R Bhaya
24 56 3196
Percy R Bhaya
[email protected]
Partners:
Zarir J Patwa
[email protected]
PANAMA
Time Zone GMT-5
Dial in code 507
Dial out code 00
Panama
Avila y Asociados, S. A.
Urb, Obarrio
Calle Abel Bravo Y#60
Duplex #4
Panama
0823-05540
O
P
T: 269 5703
F: 223 1323
W:pkfpanama.com
Jorge Avila
6674 5667
Jorge Avila
[email protected]
Partners:
Javier Avila F
Tomas Chen
Marisela De Ruiz
[email protected]
[email protected]
[email protected]
154
Papua New Guinea - Paraguay
PAPUA NEW GUINEA
Time Zone GMT+10
Dial in code 675
Dial out code 05
Mount Hagen
Guinn PKF
Section 11, Lot 6
Pailimp Road
(use for courier mail)
Mount Hagen
Western Highlands Province
281
T: 542 2199
F: 542 2384
Postal Address:
PO Box 158
Mt Hagen
Western Highlands Province
Papua New Guinea
281
David Guinn
321 0110
David Guinn
[email protected]
Port Moresby
Guinn PKF
Section 15, Lot 15
Bernal St
Port Moresby National Capital District
121
T: 321 0110
F: 321 0112
Postal Address:
PO Box 569
Port Moresby
National Capital District
121
David Guinn
321 0110
PARAGUAY
Dial in code 595
Dial out code 00
Asuncion
Controller Contadores & Auditores
14 de Mayo Nº 563
Esquina General Diaz
Edificio “La Encarnacion”
3° 4°, y 13° Pisos
Asuncion, Central 1231
T: 21 442 852
F: 21 442 852
W:pkf-controller.com.py
Walter E Hermosa
981 437070
Walter E Hermosa
[email protected]
Partners:
Raquel Agüero
Javier Rojas Sosa
[email protected]
[email protected]
155
P
Peru - Poland
PERU
Time Zone GMT-5
Dial in code 51
Dial out code 00
Lima
Vila Naranjo y Asociados
Av Paseo de la República No 3557
Lima 27
T: 1 442 6116
F: 1 441 5553
W:pkfperu.com
Emilio Vila Naranjo
1 421 6250
Emilio Vila Naranjo
[email protected]
Partners:
Wilfredo Chinchay
Waldo Lucho
Enrique Vila Naranjo
[email protected]
[email protected]
[email protected]
POLAND
Dial in code 48
Dial out code 00
Warsaw
PKF Consult Sp. z o. o.
T: 22 560 75 50
(Capital Group Dominant Company)
F: 22 560 76 63
Elbląska Street 15/17
Warsaw 01-747
W:pkfconsult.pl
PKF Consult Capital Group offices are also in: Łódź, Gdańsk, Katowice,
Wrocław, Poznań, Opole.
Mariusz Kuciński
601 223 818
[email protected]
P
Ewa Jakubczyk-Caly
[email protected]
Warsaw
PKF Audyt Sp. z o. o.
(Audit Services)
Warsaw 01-747
T: 22 560 75 50
F: 22 560 76 63
W:pkfconsult.pl
Out of Hours Contact &
International Liaison Contact:
Marcin Grzywacz
605 428 647
[email protected]
Partners:
Marek Wojciechowski
Ewa Ogryczak
Rafał Barycki
[email protected]
[email protected]
[email protected]
156
Poland - Portugal
Warsaw
PKF Centrum Rachunkowości Sp. z o. o.
(Accounting Services)
Warsaw 01-747
Mirosława Cienkowska
603 488 222
Mirosława Cienkowska
[email protected]
Warsaw
PKF Tax Sp. z o. o.
(Tax Services)
Warsaw 01-747
T: 22 560 75 50
F: 22 560 76 63
W:pkfconsult.pl
Agnieszka Chamera
609 331 330
Agnieszka Chamera
[email protected]
Partner:
Beata Handel
[email protected]
Warsaw
PKF Capital Sp. z o. o.
(Consultancy Services)
Warsaw 01-747
T: 22 495 76 00
F: 22 495 76 06
W:pkfconsult.pl
Joanna Lukaszewicz
+48 602222 355
Joanna Lukaszewicz
[email protected]
Managing Partner:
Jan Cały
[email protected]
T: 22 560 75 50
F: 22 560 76 63
W:pkfconsult.pl
PORTUGAL
Dial in code 351
Dial out code 00
Lisbon (Business Support Services and Consultancy)
PKF II Portugal Lda.
T: 213 182 720
Edifício Atrium Saldanha
F: 213 146 114
Praça Duque de Saldanha
4º Piso, Letras H e O
W:pkf.pt
Lisbon 1050-094
968 926 642
[email protected]
Partners:
Celia Custodio
Nuno Miguel Cruz Neves
Paulo Gamboa
Nuno Justo
António T Nunes
Paulo G Rodrigues
Henrique Camões Serra
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
P
157
Portugal
Lisbon
PKF SI, SA (IT Consultancy)
Praça Duque de Saldanha
Lisbon 1050-094
T: 21 318 27 20
F: 21 314 61 14
W:pkf.pt
968 926 642
[email protected]
Partners:
Celia Custodio
Paulo Gamboa
Nuno Justo
António T Nunes
Paulo G Rodrigues
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Lisbon
PKF & Associados, SROC, Lda (Audit)
Praça Duque de Saldanha -
Lisbon 1050 - 094
P
T: 213 182 720
F: 213 146 114
968 926 642
[email protected]
Partners:
Celia Custodio
Paulo Gamboa
Nuno Justo
António T Nunes
Paulo G Rodrigues
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Oporto
PKF II Portugal Lda.
Av. da Boavista, nº 3521
Sala 507
Oporto
4100-139
T: 22 338 9479
F: 22 338 9499
W:pkf.pt
968 926 642
[email protected]
Partners:
Miguel Damas
Vitor Maia
[email protected]
[email protected]
158
Puerto Rico - Romania
PUERTO RICO
Time Zone GMT-4
Dial in code 1
Dial out code 011
San Juan
PKF, LLP
PO Box 270233
San Juan
00927-0233
T: 787 758 4620
F: 787 764 7385
W:pkfpr.com
Juan José Garcia-Rodriguez
787 413 7926
Juan José García-Rodriguez
[email protected]
Partners:
Edwin E Torres Castro
[email protected]
QATAR
Time Zone GMT+3
Dial in code 974
Dial out code 00
Doha
PKF LLC
Ajlan Building
Bin Omran Street
P O Box 15148
Doha
T: 493 5196
F: 487 4266
W:pkf.com.qa
Walid Saadi
974 5541 358
Walid Saadi
[email protected]
Consulting Firm Only
ROMANIA
Dial in code 40
Dial out code 00
Bucharest
PKF Finconta SRL
8th, Albesti Street
District 2, Bucharest
Bucharest 021515
T: 21 317 31 90
F: 21 317 31 90
W:finconta.ro
[email protected]
727 735 319
Florentina Susnea
[email protected]
P
Q
R
159
Romania - Russia
Bucharest
Consultor
2 Intr. Vladimir Streinu Street
District 2
Bucharest
21416
T: 21 252 38 80
F: 21 252 38 80
W:pkfconsultor.ro
Adrian Marghescu
407 222 097 54
Adrian Marghescu
[email protected]
Partners:
Eugenia Bolovan
Andreea Tudose
[email protected]
[email protected]
Timisoara
PKF Econometrica
Street 3 August 1919
Nr 9, Ap. 1
Timisoara
Timis
300092
T: 256 201 175
F: 256 293 885
W:econometrica.pkf.ro
741 228 000
Carmen Mataragiu
[email protected]
Partners:
Anca Cristina Grapini
[email protected]
RUSSIA (THE RUSSIAN FEDERATION)
Dial in code 7
Dial out code 810
Kazan
FBK Povolzhje
10 Yamashev Avenue
P O Box 134
Kazan
Tatarstan
420080
R
T: 843 555 64 94
F: 843 555 60 67
W:acg-pkf.ru
Helen Potapova
890 3344 8816
Sergey Nikiforov
[email protected]
Partners:
Nail Diarov
Nicolay Procudanov
Dina Sitdikova
Tatyana Yusupova
[email protected]
[email protected]
[email protected]
[email protected]
160
Russia - Rwanda
Moscow
FBK
44/1, bld. 2AB Myasnitskaya Street
Moscow
101990
T: 495 737 53 53
F: 495 737 53 47
W: pkfmoscow.com
Evgenia Baltag
916 512 99 09
Sergey Shapiguzov
[email protected]
Partners:
Galina Akchurina
Askold Birin
Sergey Lomize
Igor Nikolaev
Stanislav Novikov
Valeria Polyakova
Sergey Pyatenko
Elena Sarafanova
Alexey Smirnov
Irina Sukhova
Alexey Terekhov
Andrey Tikhonovsky
Yulia Zaitseva
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
St Petersburg
MCD
20, Building A
Aptekarskaya Embankment
St. Petersburg
197022
T: 812 600 9100
F: 812 600 9050
W:mcd-pkf.com
Tatiana Gradova
921 320 6586
Maria Belikova
[email protected]
Partners:
Raisa Filatova
Artur Gazaryan
Anna Gornaya
Nadezhda Ilina
Yana Krivoruchkina
Larissa Romanovskaya
Olga Svinina
Yuri Voropaev
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
RWANDA
Time Zone GMT+2
Dial in code 250
Dial out code 00
R
Kigali
PKF Rwanda
9901 Nyarutarama Road
PO Box 341
Kigali
T: 788 454 746
F: 256 414 251 370
W:pkfea.com
Murtuza Dalal
256 772 200 094
161
Saudi Arabia - Senegal
SAUDI ARABIA
Time Zone GMT+3
Dial in code 966
Dial out code 00
Dammam
Abdul Aziz Almogren
(Chartered Accountants)
Shaflout Business Center
4th Floor
Office No 403/404
PO Box 930
Dammam
Eastern Province 31421
T: 3 834 1666
F: 3 834 5227
Zuhair Al Fayoumi
502 241 767
Zuhair Al Fayoumi
[email protected]
Jeddah
PKF The Consulting House -
Saudi Arabia
P O Box 4579
Jeddah
21412
T: 971 4 391 0025
F: 971 4 390 9549
W:pkf-tch.com
John Alexander
971 50 343 7400
John Alexander
[email protected]
Riyadh
Abdul Aziz Almogren
(Chartered Accountants)
Hai Al Worood
Olaya
Riyadh 11311
T: 1 205 4556
F: 1 200 2707
Zuhair Al Fayoumi
50 22 41 767
Zuhair Al Fayoumi
[email protected]
SENEGAL
Time Zone GMT+0
Dial in code 221
Dial out code 00
S
Dakar
Fideca
5 Avenue Carde
Dakar
BP 1005
T: 33 8 21 63 87
F: 33 8 22 23 46
Oumar Sambe
33 8 21 63 87
Oumar Sambe
[email protected]
162
Serbia - Singapore
SERBIA
Time Zone GMT+1
Dial in code 381
Dial out code 0
Belgrade
PKF d.o.o
Palmira Toljatija 5/11
TC Stari Merkator, Belgrade 11070
T: 11 3018 445
F: 11 3018 445
W:pkf.rs
Petar Grubor
63 7710 437
Petar Grubor
[email protected]
Partners:
Zdravko Raso
[email protected]
SIERRA LEONE
Time Zone GMT+0
Dial in code 232
Dial out code 00
Freetown
PKF
Regent House
12 Wilberforce Street, Freetown
T: 22 22 58 29 / 76 62 44 33
F: 22 22 81 96
Postal Address:
PO Box 575
Freetown, Sierra Leone
Joe Thomas
76 62 44 33
Joe Thomas
[email protected]
Partners:
Samuel Abayomi Noldred
[email protected]
SINGAPORE
Time Zone GMT+8
Dial in code 65
Dial out code 001
Singapore
PKF-CAP LLP
146 Robinson Road
08-01, Singapore
068909
T: 6500 9360
F: 6500 9388
W:pkfsingapore.com
Sajjad Akhtar
9787 8617
Michael Chin
9007 1389
Sajjad Akhtar
[email protected]
Partners:
Michael Chin
Bun Hiong Goh
Eng Kian Lee
Siew Inn Pong
[email protected]
[email protected]
[email protected]
[email protected]
S
163
Slovak Republic - Slovenia
SLOVAK REPUBLIC
Dial in code 421
Dial out code 00
Bratislava
PKF Slovensko sro
Apollo Business Center
Prievozska 2/A
Bratislava 821 09
T: 2 5828 2711
F: 2 5828 2727
W:pkf.sk
Richard Clayton Budd
907 769 768
Stefan Kardos
[email protected]
Partners:
[email protected]
Kosice
PKF Slovensko sro
Letna 45
Kosice 040 01
T: 55 729 6290
F: 55 729 6294
W:pkf.sk
907 769 768
Prievidza
PKF Slovensko sro
Nabrezie Sv. Cyrila 47
Prievidza 971 01
T: 46 518 3811
F: 46 518 3822
W:pkf.sk
907 769 768
Vladimir Pastierik
[email protected]
SLOVENIA
Dial in code 386
Dial out code 00
S
Ljubljana
PKF Revizija in Svetovanje d.o.o
Kamniska Ulica 25
Ljubljana
SI - 1000
T: 1 230 85 10
F: 1 230 85 20
W:renoma.si
Primoz Pecnik
41 693 303
Primoz Pecnik
[email protected]
Partners:
Marjan Habjan
[email protected]
164
South Africa
SOUTH AFRICA
Time Zone GMT+2
Dial in code 27
Dial out code 09
Bloemfontein
PKF (Bloemfontein) Inc
46 First Avenue
Westdene
Bloemfontein
Free State
9301
T: 051 400 0500
F: 051 400 0550
W:pkf.co.za
Postal Address:
PO Box 20028
Willows
Bloemfontein
Free State
9320
Cobus Kritzinger
084 559 8511
Walter Blake
[email protected]
Cape Town
PKF (Cpt) Inc.
21st and 22nd Floors
2 Long Street
Cape Town
Western Province
8001
T: 21 405 5340
F: 21 405 5355
W:pkf.co.za
Postal Address:
PO Box 7483
Roggebaai
8012
21 797 8651/ 83 229 6509
Billy Nield
[email protected]
Partners:
Michael J Betts
Ryan Campbell
Stephan Cillié
Bradley Jackson
Fayaz Mohamed
Ebrahim F Rooknodien
Neil I Strybis
Bernard Van der Walt Yolanda Weaver-Sasman
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
S
165
South Africa
Durban
PKF Durban
2nd Floor
12 on Palm Boulevard
Gateway
Durban
KwaZulu Natal
4319
T: 31 573 5000
F: 31 566 4666
W:pkf.co.za
Postal Address:
PO Box 1858
Durban
KwaZulu Natal
4000
Kevin Gertenbach
Kevin Gertenbach
[email protected]
Partners:
Garth J Adendorff
Richard C Alcock
Robert C Boulle
Keith J Dall
Peter Duncan
Paul Gering
Raoul J Kelly
Tania C Marti-Warren
Neil McHardy
Gareth Morgan
Gerry J Nijhuis
Ahmed E Paruk
Dhangee Puran
Mariëtte Schroeder
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
George
PKF (George) Incorporated
124 Cradock Street
George
6529
T: 044 874 2320
F: 044 873 6529
[email protected]
W:pkf.co.za
Postal Address:
Private Bag X6544
George
6530
S
Charles Minie
0828 0234 54
Charles Minie
[email protected]
Partners:
Cobus Goosen
Jaco Hugo
[email protected]
[email protected]
166
South Africa
Johannesburg
PKF (Jhb) Inc
T: 11 384 8000
42 Wierda Road West
F: 11 384 8008
Wierda Valley
Johannesburg [email protected]
Gauteng
W:pkf.co.za
2196
Postal Address:
Private Bag X10046
Sandton
2146
Andrew Hannington
11 957 2864
Partners:
Isaac G Abbott
Paul Badrick
Jeffrey M Borowitz
Garron M Chaitowitz
Duncan Church
Michelle da Costa
Eugene du Plessis
Ben Frey
Andrew Hannington
Rudi Huiskamp
Sone Kock
Robert J Lawson
Norma Passmore
Theunis Schoeman
Ann van den Berg
Louis van Manen
Ian Vorster
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Port Elizabeth
PKF (Port Elizabeth) Inc
PKF House
27 Newton Street
Newton Park
Port Elizabeth
6045
T: 41 398 5600
F: 41 364 1110
W:pkf.co.za
Postal Address:
PO Box 7606
Newton Park
Port Elizabeth
Eastern Cape
6055
David Robertson
41 398 5600
David J Robertson
[email protected]
Partners:
Lee Battle
Mark C Daverin
Simone Mao-Cheia
Anthony J C Reid
Lorna van Goeverden
Ian G Whittal
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
S
167
South Africa - Spain
Pretoria
PKF (Gauteng) Inc
Erasmus Forum A
434 Rigel Avenue South
Erasmusrand
Pretoria
Gauteng 0181
T: 12 347 3820
F: 12 347 3737
W:pkf.co.za
Postal Address:
Private Bag X4
Hatfield
Pretoria
Gauteng 0028
Sanjay Ranchhoojee
83 327 2291
Sanjay Ranchhoojee
[email protected]
Partners:
Hannes Grobler
Manoj Manilal
Ajith Salickram
[email protected]
[email protected]
[email protected]
Welkom
PKF (Welkom) Inc
Mylacor Chambers
3 Argon Street
Welkom 9460
T: 57 353 2601
F: 57 353 2318
W:pkf.co.za
Postal Address:
PO Box 604
Welkom 9460
Roland H Heiriss
82 553 1425
Roland H Heiriss
[email protected]
Partners:
Elsabe De Jonge
[email protected]
SPAIN
Dial in code 34
Dial out code 00
S
Barcelona
PKF - Audiec SAP
Av. Diagonal 612, 7 - 11
Barcelona
08021
T: 93 414 59 28
F: 93 414 02 48
W:pkf.es
Félix Pedrosa
696 97 23 23
Félix Pedrosa
[email protected]
Partners:
Carles Ginesta
Dolors Magrí
Félix Pérez
Alex Tarré
[email protected]
[email protected]
[email protected]
[email protected]
168
Spain
Bilbao
PKF ATTEST
Henao, 18-1
48009
Bilbao
T: 94 424 30 24
F: 94 424 37 15
W:attest.es
Ignacio Barainca
616 409 860
Alfonso Santamaria
[email protected]
Partners:
Angel Alameda
Jose Miguel Albisu
Ignacio Barainca
Asier Baranano
Gustavo Bosquet
Santiago Deprit
Manuel Gardeazabal
Ramon Madariaga
Gonzalo Velez de Mendizabal
Carlos Palomino Jaime Rodriguez Petralanda
Angel Tona
Javier Vicandi
Jorge Urizar
Oscar Zorelle
Mikel Zuaznabar
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Madrid
PKF ATTEST
Orense
81 - 7a Pl
28020
Madrid
T: 91 556 11 99
F: 91 556 96 22
W:attest.es
Santiago Gonzalez
669 02 36 64
International Liaison (audit)
Jose Miguel Calleja
[email protected]
International Liaison (tax):
Santiago Gonzalez
[email protected]
Partners:
Alvaro Benaran
Ascensión Mateos
José Antonio Feijoo Eguillor Luis Palomares Jose Miguel Albisu Francisco Javier Carretero Carmelo Canales [email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Seville
PKF ATTEST
Glorieta Fernández de Quiñones
S/N Mod. 1-6A
41940
Tomares Sevilla
T: 954 15 62 24
F: 954 15 62 89
W:attest.es
Miguel Marin
609 944 927
International Liaison:
Santiago Gonzalez
[email protected]
S
169
Spain - St Kitts
Soria
PKF ATTEST
C/Cortes, 1
42003
Soria
T: 975 23 34 87
F: 975 21 16 59
W:attest.es
Javier Vicandi
615 16 01 96
Javier Vicandi
[email protected]
Donostia-San Sebastian
PKF ATTEST
Avenida de Tolosa, 5-4
20018
Donostia-San Sebastian
T: 943 42 97 95
F: 943 42 67 34
W:attest.es
Ramon Madariaga
605 71 80 14
Ramon Madariaga
[email protected]
Vitoria
PKF ATTEST
Eduardo Dato
N2-1E
01005
Vitoria-Gasteiz
T: 945 13 74 26
F: 945 14 82 13
W:attest.es
Jose Alberto Rodriguez
608 87 26 36
Jose Alberto Rodriguez
[email protected]
ST KITTS
Time Zone GMT-4
Dial in code 1
Dial out code 11
S
Basseterre
Independence House
North Independence Square
Basseterre
St Kitts
T: 869 465 2746
F: 869 466 2091
W:pkf.com
Omax A E Gardner
869 465 2746
Wilbur A Harrigan
[email protected]
170
St Lucia - Switzerland
ST LUCIA
Time Zone GMT-4
Dial in code 1
Dial out code 011
Castries
Adjodha Building
Laborie Street
Castries WI
T: 758 450 7777
F: 758 451 3079
Postal Address:
P O Box 201
Castries
J Wendell Skeete
758 518 7777
J Wendell Skeete
[email protected]
SWEDEN
Dial in code 46
Dial out code 00
[email protected]
T: +49 69 17 00 00 580
F: +49 69 17 00 00 758
M:+49 172 68 24 004
W:pkf.com
SWITZERLAND
Dial in code 41
Dial out code 00
Geneva
SCF Revision S. A.
Route des Acacias 54
Carouge
1227
T: 22 301 54 40
F: 22 301 54 70
W:scfid.ch
Jean-Claude Roder
79 274 14 40
Jean-Claude Roder
[email protected]
Partners:
Sophie Bonaguro
Olivier Volper
[email protected]
[email protected]
S
Also in: Bienne, Fribourg, Lausanne, Moutier, Sion, Vevey
171
Switzerland
S
Lugano
PKF Certifica S A
Via Pretorio 9
Lugano
6900
T: 91 911 11 11
F: 91 911 11 12
W:pkfcertifica.ch
Claudio Massa
76 576 01 01
Claudio Massa
[email protected]
Lugano
PKF Tax Consulting S A
Via Pretorio 9
Lugano
6900
T: 91 911 11 11
F: 91 911 11 12
W:pkftax.ch
Donato Cortesi
79 485 88 98
Claudio Massa
[email protected]
Zurich
PKF Wirtschaftsprüfung A G
Lavaterstrasse 40
PO Box 1929
Zurich
CH-8027
T: 44 285 75 65
F: 44 285 75 70
W:pkf.ch
Daniel Carotta
79 238 11 09
Daniel Carotta
[email protected]
Zurich
PKF Consulting A G
Lavaterstrasse 40
PO Box 1929
Zurich
CH-8027
T: 44 285 75 0
F: 44 285 75 70
W:pkf.ch
Daniel Carotta
79 238 11 09
Daniel Carotta
[email protected]
Zug
PKF Consulting A G
Metallstrasse 9
Zug
6304
T: 711 86 85
F: 44 285 75 70
W:pkf.ch
Daniel Carotta
79 238 11 09
172
Taiwan
TAIWAN
Time Zone GMT+8
Dial in code 886
Dial out code 2
Taipei
PKF Taiwan
4F No 118
Shyng Shann Road
Neihu
Taipei
11469
T: 2 8792 2628
F: 2 8791 0859
W:pkf.com.tw
Frank Lin
2 8792 2628
Partners:
Ronnie Chang
Jeffrey Chiou
Peter Chiu Shepherd Hsu
Wisdom Lee Ann Lin Frank Lin
Beryl Wen
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Kaohsiung
PKF Taiwan
10F-2, No 8
Min Chuan 2nd Road
Kaohsiung 806
Taiwan
Kaohsiung
806
T: 7 951 3778
F: 7 332 9182
W:pkf.com.tw
Ronnie Chang
933 032 192
Judy Chan
[email protected]
Partners:
Peter Chen
[email protected]
Taichung
PKF Taiwan
No 72
Wu Chuan 1st Street
Taichung
403
T: 4 2375 9238
F: 4 2375 8242
W:pkf.com.tw
Ronnie Chang
933 0321 92
Grace Shih
[email protected]
T
173
Tanzania - Togo
TANZANIA
Time Zone GMT+3
Dial in code 255
Dial out code 00
Dar-es-Salaam
PKF Tanzania
9th Floor
Amani Place
Ohio Street
PO BOX 12729
Dar-es-Salaam
T: 22 21 20 806/7
F: 22 21 20 895
W:pkfea.com
Sujata Jaffer
7867 61694
Sujata Jaffer
[email protected]
TOGO
Time Zone GMT+0
Dial in code 228
Dial out code 00
Lomé
PKF SARL
304 Boulevard du 13 Janvier
Lomé 1 BP 2806
T: 22 21 56 94
F: 22 21 43 12
W:pkf-tg.com
Postal Address:
BP 2806
Lomé
Togo
Yawo F Djidotor
90 04 30 68
Yawo F Djidotor
[email protected]
Partners:
Peter Andrew Nelson
[email protected]
[email protected]
T
174
Trinidad & Tobago - Uganda
TRINIDAD & TOBAGO
Time Zone GMT-5
Dial in code 1868
Dial out code 01
Port of Spain
PKF Chartered Accountants and
Business Advisors
245 Belmont Circular Road
Belmont, Port of Spain
T: 624 4569
F: 624 4388
Ainsley A Mark
624 4569
Ainsley A Mark
[email protected]
Partners:
Renee-Lisa Philip
Mark Superville
Michael G Toney
[email protected]
[email protected]
[email protected]
TUNISIA
Dial in code 216
Dial out code 00
Tunis
Lassad Marwani & Co
Centre Ines
9 Rue Azzouz Rebai
Tunis, El Manar II 2092
T: 71 88 98 35
F: 71 87 19 35
W:pkftunisie.com
Lassaad Marouani
20 305 906
Lassaad Marouani
[email protected]
Partners:
Faical Daoud
Walid Negra
[email protected]
[email protected]
UGANDA
Time Zone GMT+3
Dial in code 256
Dial out code 00
Kampala
PKF Uganda
Plot No 37, Yusuf Lule Road
PO Box 24544
Kampala
T: 41 4341 523
F: 41 4251 370
W:pkfea.com
Murtuza Dalal
772 200094
Murtuza Dalal
[email protected]
Partners:
Rupam Bhatia
Charles Oguttu
[email protected]
[email protected]
T
U
175
Ukraine - United Arab Emirates
UKRAINE
Dial out code 00
Kiev
AF PKF Audit-Finance LLC
19-b Prorizna St
Kiev 01034
T: 44 278 25 31
F: 44 278 83 13
W:pkf.kiev.ua
Irina Kashtanova
44 278 25 31
Irina Kashtanova
[email protected]
Partners:
Sviatoslav Biloblovskiy
Tatyana Medvedeva
Oleksiy Pigasov
Tatyana Sukhorukova
[email protected]
[email protected]
[email protected]
[email protected]
UNITED ARAB EMIRATES
Time Zone GMT+4
Dial in code 971
Dial out code 00
Abu Dhabi
PKF
15th Floor
The Blue Tower
Suite 1501-A
Sh. Khalifa Street
Abu Dhabi
T: 2 626 1715
F: 2 626 1716
W:pkfuae.com
Postal Address:
PO Box 7479
Abu Dhabi
B R Sudhir
50 611 7061
B R Sudhir
[email protected]
Dubai
PKF
Suite 301-303
Al Maidan Tower 2
Al Maktoum Street
Deira, Dubai ZZ1 1UA
T: 4 223 6508
F: 4 223 4524
W:pkfuae.com
Postal Address:
PO Box 13094
Dubai ZZ1 1UA
U
Graham Martins
50 653 6250
Graham Martins
[email protected]
Partners:
Ansar Merchant
Stany Pereira
[email protected]
[email protected]
176
United Arab Emirates
Dubai
PKF The Consulting House
Office 3.03 Arjaan Tower Offices
Dubai Media City
Dubai
T: 4 391 0025
F: 4 390 9549
W:pkf-tch.com
Postal Address:
PO Box 502294
Dubai
John Alexander
50 343 7400
John Alexander
[email protected]
Partners:
Sven Peter Gade
Motasim F Hajaj
[email protected]
[email protected]
Dubai Internet City Office
PKF
Dubai Internet City Office
Office 120
Building 10
Dubai Internet City
Dubai
PO Box 13094
Jebel Ali
PKF
Lease Office Building 16
Office No 133
First Floor
Jebel Ali Free Zone
Dubai
T: 4 4495430
F: 4 390 8836
W:pkfuae.com
Graham Martins
50 6536250
T: 4 881 5452
F: 4 881 5451
W:pkfuae.com
Postal Address:
PO Box 16952
Dubai
Sharjah
PKF
Golden Towers
11th Floor
Suite 1101
Al Buhaira Corniche
Sharjah
UAE
Stany D Pereira
50 5583 886
T: 6 574 0888
F: 6 574 0808
W:pkfuae.com
Postal Address:
PO Box 6207
Sharjah
U
Graham Martins
50 6536 250
177
United Kingdom
UNITED KINGDOM
Dial in code 44
Dial out code 00
HEAD OFFICE
PKF (UK) LLP
Farringdon Place
20 Farringdon Road
London
EC1M 3AP
Partners:
Richard S Bint, Senior Partner
Martin Goodchild, Managing Partner
Calum Stewart, Finance Partner
T: 20 7065 0000
F: 20 7065 0650
W:pkf.co.uk
[email protected]
[email protected]
[email protected]
EAST ANGLIA REGION
Great Yarmouth
PKF (UK) LLP
East Coast House
Galahad Road
Beacon Park
Gorleston
Great Yarmouth
Norfolk
NR31 7RU
T: 1493 382500
F: 1493 382525
W:pkf.co.uk
Michael J Muskett
7887 601001
Michael J Muskett
[email protected]
Partners:
Robert A Hawkins, Assurance & Advisory [email protected]
U
Ipswich
PKF (UK) LLP
16 The Havens
Ransomes Europark
Ipswich
IP3 9SJ
T: 1473 320700
F: 1473 320800
W:pkf.co.uk
Graham Randall
7768 941775
Marilyn Martin, Assurance & Advisory
[email protected]
Partners:
David Eagles, Assurance & Advisory
Keith Ferguson, Assurance & Advisory
Peter Harrup, Tax
David Merrygold, Corporate Recovery
Graham Randall, Assurance & Advisory
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
178
United Kingdom
Norwich
PKF (UK) LLP
Cedar House
105 Carrow Road
Norwich
NR1 1HP
T: 1603 615914
F: 1603 756950
W:pkf.co.uk
Michael Muskett
7887 601001
Michael Muskett
[email protected]
Partners:
Nick Buxton, Assurance & Advisory
Matt Howard, Corporate Recovery
[email protected]
[email protected]
MIDLANDS REGION
Birmingham
PKF (UK) LLP
New Guild House
45 Great Charles Street
Queensway
Birmingham
B3 2LX
T: 121 212 2222
F: 121 212 2300
W:pkf.co.uk
Toby Stephenson
7973 732390
Toby Stephenson, Assurance & Advisory
[email protected]
Partners:
Chris Bond, Tax
Malcolm R G Cook, Corporate Finance
Mark Davies, Management Consultancy
Ian J Gould, Corporate Recovery
Brian Hamblin, Corporate Recovery
Robert Hudson, Assurance & Advisory
David Liddell, Forensic Services
Sarah Moss, Tax
Howard G Voisey, Assurance & Advisory
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Birmingham PKF Financial Planning Ltd
PKF Financial Planning Ltd
New Guild House
45 Great Charles Street
Queensway
Birmingham
England
B3 2LX
T: 121 212 2222
F: 121 212 9538
W:pkf.co.uk
Frank Williamson
121 212 2222
Frank Williamson
[email protected]
U
179
United Kingdom
Derby
PKF (UK) LLP
Century House
St James Court
Friar Gate
Derby
DE1 1BT
U
T: 1332 372936
F: 1332 371449
W:pkf.co.uk
Gareth Singleton
7931 352115
Gareth Singleton, Assurance & Advisory
[email protected]
Leicester
PKF (UK) LLP
Pannell House
159 Charles Street
Leicester
LE1 1LD
T: 116 250 4400
F: 116 285 4651
W:pkf.co.uk
Roger Merchant
Roger Merchant, Assurance & Advisory
[email protected]
Partners:
Nish Bathia, Assurance & Advisory
Stephen King, Assurance & Advisory
[email protected]
[email protected]
Lincoln
PKF (UK) LLP
St Hugh’s
23 Newport
Lincoln
LN1 3DN
T: 1522 531441
F: 1522 510185
W:pkf.co.uk
Jeff Kirkham
7831 274499
Adrienne M Kerry, Tax
[email protected]
Partners:
Jeff Kirkham, Assurance & Advisory
[email protected]
Nottingham
PKF (UK) LLP
Regent House
Clinton Avenue
Nottingham
NG5 1AZ
T: 115 960 8171
F: 115 960 3665
W:pkf.co.uk
Richard D Wilson
7887 787620
Fraser Goodall, Tax
[email protected]
Partners:
Simon Browning, Tax
Paul J Ellis, Assurance & Advisory
Lisa Topliss, Tax
Richard D Wilson, Assurance & Advisory
[email protected]
[email protected]
[email protected]
[email protected]
180
United Kingdom
NORTH REGION
Leeds
PKF (UK) LLP
Pannell House
6 Queen Street
Leeds
LS1 2TW
T: 113 228 0000
F: 113 228 4242
W:pkf.co.uk
Mark Lister
7899 818554
Tim Entwistle
[email protected]
Partners:
Billy Cairns, Tax
Paul M Clarke, Tax
Linda Cooper, Assurance & Advisory
Charles Escott, Corporate Recovery
Stuart Jessop, Tax
Mark Lister, Corporate Finance
Bob F McNaughton, Assurance & Advisory
Ian C Schofield, Corporate Recovery
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Liverpool
PKF (UK) LLP
5 Temple Square
Temple Street
Liverpool
L2 5RH
T: 151 237 4500
F: 151 237 4545
W:pkf.co.uk
Tim Entwistle
7768 814025
Jane Jackson, Tax
[email protected]
Partners:
Mark Fairhurst, Forensic Services
Hamid Ghafoor, Assurance & Advisory
Jon Newell, Corporate Recovery
Brian G Ricketts, Assurance & Advisory
Mark Sykes, Assurance & Advisory
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Manchester
PKF (UK) LLP
3 Hardman Street
Spinningfields
Manchester
M3 3HF
T: 161 832 5481
F: 161 832 3849
W:pkf.co.uk
Tim Entwistle
7768 814025
Tim Entwistle
[email protected]
Partners:
Kerry Bailey, Corporate Recovery
Don Bancroft, Assurance & Advisory
Ian Bingham, Tax
Matthew Gibson, Corporate Recovery
Jason D Hiley, Management Consultancy
Howard Hill, Business Intelligence
Hilary Sharpe, Tax
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
U
181
United Kingdom
Sheffield
PKF (UK) LLP
2nd Floor
Fountain Precinct
Balm Green
Sheffield
S1 2JA
T: 114 276 7991
F: 114 223 1717
W:pkf.co.uk
Michael E Shepherd
7788 144259
Michael E Shepherd, Assurance & Advisory
[email protected]
Partners:
Patrick Abel, Corporate Finance
Chris Humphreys, Tax
Rick Plews, Assurance & Advisory
Laura Shaw, Corporate Finance
[email protected]
[email protected]
[email protected]
[email protected]
SCOTLAND
Edinburgh
PKF (UK) LLP
Citypoint
65 Haymarket Terrace
Edinburgh
EH12 5HD
T: 131 347 0347
F: 131 347 0330
W:pkf.co.uk
Martin Gill
[email protected]
Partners:
Mark Holmes, Management Consultancy [email protected]
Alastair Rae, Assurance & Advisory
[email protected]
Neil Whyte, Tax
[email protected]
U
Glasgow
PKF (UK) LLP
78 Carlton Place
Glasgow
G5 9TH
T: 141 429 5900
F: 141 429 5901
W:pkf.co.uk
Martin Gill
7710 825650
Frank R Paterson, Assurance & Advisory
[email protected]
Partners:
Charles Barnett, Assurance & Advisory
Anne Buchanan, Corporate Recovery
Bryan A Jackson, Corporate Recovery
David M Jenkins, Tax
[email protected]
[email protected]
[email protected]
[email protected]
182
United Kingdom
SOUTH WEST AND WALES REGION
Bristol
PKF (UK) LLP
2nd Floor
1 Redcliff Street
Bristol BS8 3LX
T: 117 9100 700
F: 117 9100 769
W:pkf.co.uk
Neil Dimes
7792 190293
Nick M Whitaker
[email protected]
Partners:
Neil Dimes, Assurance & Advisory
Tony Stringer, Medical Services
[email protected]
[email protected]
Cardiff
PKF (UK) LLP
18 Park Place
Cardiff
CF10 3PD
T: 29 2064 6200
F: 29 2064 6201
W:pkf.co.uk
Timothy D Smith
7710 163403
Denise Roberts, Tax
[email protected]
Partners:
Timothy D Smith, Assurance & Advisory [email protected]
SOUTH REGION
Alton
PKF (UK) LLP
Anstey Park House
Anstey Road, Alton
Hampshire GU34 2RL
T: 1420 566800
F: 1420 566801
David Mead
7768 721519
Partners:
David Mead, Assurance & Advisory
[email protected]
Guildford
PKF (UK) LLP
Pannell House
Park Street, Guildford
Surrey GU1 4HN
T: 1483 564646
F: 1483 408101
W:pkf.co.uk
Mike Bridge
7768 812329
Mike Bridge, Assurance & Advisory
[email protected]
Partners:
Richard Faulkner, Assurance & Advisory
Jon W M Hills, Tax
Jeff Jeffries, Assurance & Advisory
Peter Jun Tai, Tax
Valerie A Martin-Long, Medical Services
Patrick Potter, Assurance & Advisory
Rhodri Whitlock. Assurance & Advisory
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
U
183
United Kingdom
U
London
PKF (UK) LLP
Farringdon Place
20 Farringdon Road
London
EC1M 3AP
T: 20 7065 0000
F: 20 7065 0650
W:pkf.co.uk
Martin R Goodchild
7768 883231
Nick M Whitaker, Corporate Finance
[email protected]
Partners:
Robert Barnard, Management Consultancy
Stuart Barnsdall, Assurance & Advisory
Stephen Bayfield, Corporate Finance
Richard S Bint, Assurance & Advisory
Trevor Birch, Corporate Recovery
John Cassidy, Tax
Rosemary J Clarke, Assurance & Advisory
Stuart Collins, Assurance & Advisory
Charles Cox, Assurance & Advisory
David Dearman, Forensic Services
Timothy A Drew, Assurance & Advisory
Philip Fisher, Tax
John Gilligan, Corporate Finance
Robert Grant, Assurance & Advisory
Marios Gregori, Tax
Cath Hardaker, Management Consultancy
Jeff Harris, Corporate Finance
Patrick Harrison, Tax
Stephen Holgate, Corporate Recovery
Jason Homewood, Assurance & Advisory
Dennis Horner, Management Consultancy
Andrew Huddleston, Assurance & Advisory
Nicole Kissun, Assurance & Advisory
Leigh Lloyd-Thomas, Assurance & Advisory
Hugh Mathew-Jones, Forensic Services
Ian Mathieson, Assurance & Advisory
Kirit Mistry, Management Consultancy
James Money, Corporate Recovery
Philip Pallett, Management Consultancy
David J Pomfret, Assurance & Advisory
Tom Roberts, Management Consultancy
Murray Ross, Management Consultancy
Brian D Tash, Management Consultancy
Karen Thompson, Assurance & Advisory
Nick Warner, Tax
Richard Weighell, Assurance & Advisory
James Welch, Tax
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected])
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
London - PKF International
PKF International Ltd
Farringdon Place
20 Farringdon Road
London
EC1M 3AP
184
T: 20 7065 0104
W:pkf.com
Wolfgang Hofmann
+49 (0) 174 32 42 200
United States of America
UNITED STATES OF AMERICA
Time Zone GMT-6 to -8 +DST
Dial in code 1
Dial out code 011
PKF NORTH AMERICA
PKF North America
1745 North Brown Road
Suite 350, Lawrenceville
Georgia 30043
T: 770 279 4560
F: 770 279 4566
W:pkfna.org
Job Dieleman
770 279 4560
Terry Snyder
[email protected]
Director of International Business:
Job Dieleman
[email protected]
ALABAMA
Birmingham
Dent Baker & Company LLP
Lakeshore Park Plaza
2204 Lakeshore Drive, Suite 300
Birmingham, Alabama 35209
T: 205 871 1880
F: 205 871 1892
W:dentbaker.com
Postal Address:
PO Box 59726, Birmingham
Alabama 35259-9726
Michael E Baker
205 871 1880
Michael E Baker
[email protected]
Partners:
James L Hart
Dale A Prosch
William O Whitt III
[email protected]
[email protected]
[email protected]
Mobile
Smith, Dukes and Buckalew LLP
3800 Airport Blvd, Suite 101
Mobile, Alabama 36608
T: 251 343 1200
W:sdbllp.com
Kerry L Weatherford
251 343 1200
Kerry L Weatherford
[email protected]
ARIZONA
Tucson
Regier Carr & Monroe, LLP
4801 E Broadway Boulevard
Suite 501, Tucson
Arizona 85711-3609
T: 520 624 8229
F: 520 884 1102
W:rcmllp.com
Albert R Denny
800 798 2305
Mark E Cowley
[email protected]
Partners:
David B Barber
Britton D Simmons
Nicole T Simpson
[email protected]
[email protected]
[email protected]
U
185
CALIFORNIA
El Centro
Hutchinson and Bloodgood LLP
3205 South Dogwood Avenue
El Centro
California
92243
T: 760 352 1021
F: 760 352 3325
W:hbllp.com
Sergio H Santos
760 352 1021
Sergio H Santos
[email protected]
Partners:
Brandon Galloway
Gary P Glud
Carla Kuhns
Donna Osborne
[email protected]
[email protected]
[email protected]
[email protected]
Encino
Squar Milner CPAs
15760 Ventura Boulevard
Suite 1150
Encino
CA 91423
T: 818 981 2600
F: 818 981 2615
W:squarmilner.com
Steve Milner
949 222 2999
Los Angeles
101 North Brand Boulevard
Suite 1600
Glendale
California
91203
T: 818 637 5000
F: 818 240 0949
W:hbllp.com
Postal Address:
PO Box 1917
Glendale
California
91209
U
Sergio H Santos
760 352 1021
Elizabeth Moore
[email protected]
Partners:
Michael Benneian
Gary Carruthers
Jenny Chen
Jan Dankowski
Bill Eckenrod
John Hoyt
Douglas Kawamura
Lauren Lee
Sahak Loussinian
Mica Miyamoto
Joseph Muriello
Steve Nessen
Duane Sharpe
Scott Suekawa
Peter Weir
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
186
Los Angeles
PKF - California
550 N. Brand Boulevard
Suite 950
Glendale
CA 91203
T: 818 630 7630
F: 818 630 7631
W:pkfla.com
Rex H Poulsen
818 630 7630
Rex H Poulsen
[email protected]
Partners:
Georgette M Green
Mark J Hennelly
[email protected]
[email protected]
Los Angeles
Squar Milner, CPAs
12121 Wilshire Boulevard
Suite 1221
Los Angeles
CA 90025
T: 310 826 4474
F: 310 826 9188
W:squarmilner.com
Out of Hours Contact: Steve Milner
949 222 2999
[email protected]
Steve Milner
Partners:
Scott Burack
Shelly Paialii
Lew Thomashow
[email protected]
[email protected]
[email protected]
Newport Beach
Squar Milner, CPAs
4100 Newport Place Drive
Third Floor
Newport Beach
CA 92660
T: 949 222 2999
F: 949 222 2989
W:squarmilner.com
Steve Milner
949 222 2999
Craig Weaver
[email protected]
Partners:
Alec Abbott
Adam Bullock
Wendell Daniel
Allen Goh
Katherine Gough
Ahmed Hamdy
Ray Hermanson
Horace Hertz
Ernest Miranda
Manny Trelles
Larry Smetana
Ron Williamson
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
U
187
San Diego
7676 Hazard Center Drive
Suite 1150
San Diego
California
92108
T: 619 849 6500
F: 619 497 2391
W:hbllp.com
Stephen Throop
760 353 1021
Katherine Leonard
[email protected]
Partners:
Hanne LeLoup Tanya Scott
David M Thompson
Stephen Throop
[email protected]
[email protected]
[email protected]
[email protected]
San Diego
PKF - California
2020 Camino del Rio North
Suite 500
San Diego
CA 92108-1541
T: 619 238 1040
F: 619 237 5177
W:pkfsandiego.com
Curt Welker
619 238 1040
Curt Welker
[email protected]
Partners:
Robert Sporl
James Stewart
Vlado Vucicevic
[email protected]
[email protected]
[email protected]
San Diego
Squar Milner, CPAs
3655 Nobel Drive
Suite 450
San Diego
CA 92122
T: 858 597 4100
F: 858 597 4111
W:squarmilner.com
Steve Milner
949 222 2999
Rick Evans
[email protected]
Partners:
David Cortney
Michael Lorber
Ken Kasianovitz
Joe Perez
Keith Troutman
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
U
188
San Francisco
PKF - California
425 California Street
Suite 1600
San Francisco
CA 94104-2101
T: 415 421 5378
F: 415 956 7708
W:pkfsf.com
Ronald E Bersaglieri
415 421 5378
Ronald E Bersaglieri
[email protected]
Partners:
Richard O’Leary
[email protected]
San Jose
Abbott, Stringham & Lynch, Inc.
1550 Leigh Avenue
San Jose
California
95125
T: 408 377 8700
F: 408 377 0821
W:aslcpa.com
Ray Scheaffer
408 377 8700
Raymond Scheaffer
[email protected]
Partners:
Franceen Borrillo
Sheba Dalaney
Pam Hedblad
Bill Melton
Raymond Scheaffer
Mark Sheffield
Bob Simmons
Rob Trammell
Carol Wagner
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Redlands
Soren McAdam Christenson LLP
2068 Orange Tree Lane
Suite 100
Redlands
California
92374
T: 909 798 2222
F: 909 798 9772
W:smc-cpas.com
Postal Address:
PO Box 8010
Redlands
California
92375-1210
Roger E Wadell
909 798 2222
Roger E Wadell
[email protected]
Partners:
Ken Goddard
Lucia Powell
Kirk G Stitt
David P Tuttle
Cindy R Watts
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
U
189
Watsonville
579 Auto Center Drive
Watsonville
California
95076
T: 831 724 2441
F: 831 761 2136
W:hbllp.com
Lee Hanna
760 352 1021
Lee Hanna
[email protected]
Partners:
Kenneth R Chappell
Kari L McGee
Karen Semingson
[email protected]
[email protected]
[email protected]
COLORADO
Fort Collins
Sample & Bailey, CPAs, PC
Shores Four
Suite 200
375 East Horsetooth Road
Fort Collins
Colorado
80525
T: 970 223 8825
F: 970 223 0817
W:sampleandbailey.com
Denise Juliana
800 408 2929
Denise Juliana
[email protected]
Partners:
John Bailey
Steve Collins
Steve Gardner
Jackie Meyer
Roger Sample
Vicki Sweet
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
CONNECTICUT
U
Stamford
O’Connor Davies, LLP
62 Southfield Avenue
Stamford
CT 6902
T: 203 323 2400
F: 203 967 8733
W:odmd.com
Henry A Freire
631 258-5945
Bruce L Blasnik
[email protected]
Partners:
Bruce L Blasnik
Sanders Davies
Alfred W Fiore
Robert E Morris Jr
Marc Rinaldi
Robin Strong
Steve Walters
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
190
GEORGIA
Alpharetta
PKF Frazier & Deeter, LLC
3480 Preston Ridge Road
Suite 375
Alpharetta
Georgia
30005
T: 404 573 4200
F: 404 573 4201
W:frazierdeeter.com
Roger W Lusby III
404 253 7500
International Liaison Partner: Roger W Ludby III
[email protected]
Partners:
Christopher E Etheridge
Chris Kyriakakis
Karen C Thurman
[email protected]
[email protected]
[email protected]
Atlanta
PKF Frazier & Deeter, LLC
600 Peachtree Street, NE
Suite 1900
Atlanta
Georgia
30308
T: 404 253 7500
F: 404 253 7501
W:frazierdeeter.com
Seth McDaniel
404 253 7500
Seth McDaniel
[email protected]
Partners:
Andy Barnett
Andrew Burnett
David A Deeter
Ruth Bartlett
Barbara Borczak
D Shawn Fowler
James F Frazier Jr
William A Godshall
Jeremy D Jones
Sean Lager
Terri Lawson
Jason Meadows
Jeffrey (J R) Miller
Wayne Reid
Linda Schaeffer
Kris M Spain
Jeremy Sperring
Rhonda Striplin
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
U
191
HAWAII
Honolulu
PKF Pacific Hawaii LLP
1132 Bishop Street
Suite 2500
Honolulu
96813
T: 808 536 0066
F: 808 523 8590
W:pkfpacifichawaii.com
Trisha Nomura
808 441 2809
Patrick H Oki
[email protected]
Partners:
Lawrence Chew
Deneen Nakashima
Dwayne Takeno
[email protected]
[email protected]
[email protected]
ILLINOIS
Chicago
The Condon Group, Ltd.
18402 West Creek Drive
Tinley Park
Illinois
60477
T: 708 614 1166
F: 708 614 6644
W:thecondongroup.com
William S Condon
708 614 1166
William S Condon
[email protected]
Partners:
William J Hanley
Lucy J Hoekema
Culley J Summers
[email protected]
[email protected]
[email protected]
U
192
Chicago
PKF Chicago LLC,
an affiliate of Wolf & Company LLP
1901 S Meyers Road
Oakbrook Terrace
Chicago
60181-5209
Illinois
T: 630 545 4660
F: 630 574 7818
W:pkfchicago.com
Russell L Romanelli
630 545 4660
Keith A Friedlein
[email protected]
Partners:
Joseph F Bigane III
Philip C Czajkowski
John C DeLand
Joel R Dziedzic
Jody A Gauthier
Tim Hughes
Timothy D Johnson
David Kot
Vito G Loisi
Steven F Lutz
Russell L Romanelli
Michael C Senko
Barry L Shaw
David R Siehoff
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Dixon
Wipfli LLP
Commerce Towers
Suite 200
215 E. First Street
Dixon
61021
Illinois
T: 815 2843331
F: 815 2849480
W:www.wipfli.com
Rike Harrison
952 548 3504
Freeport
Wipfli LLP
328 W. Stephenson
Freeport
61032
Illinois
T: 815 233 1512
F: 815 2331487
W:wipfli.com
Rike Harrison
952 548 3504
U
193
Mendota
Wipfli LLP
1104 Meriden St
Mendota
61342-0406
Illinois
T: 815 539 5049
F: 815 539 5644
W:wipfli.com
Rike Harrison
952 5483504
Rockford
Wipfli LLP
4949 Harrison Avenue
Rockford
61125-0407
Illinois
T: 815 399 7700
F: 815 399 7644
W:wipfli.com
Rike Harrison
952 5483504
Sterling
Wipfli LLP
403 East Third Street
Sterling
61081
Illinois
T: 815 626 1277
F: 815 626 9118
W:wipfli.com
Rike Harrison
952 548 3504
INDIANA
Jefferson
McCauley, Nicolas & Company LLC
702 North Shore Drive
Suite 500
Jeffersonville
47130-3104
Indiana
U
T: 812 288 6621
F: 812 288 2885
W:mnccpa.com
Ronald F Barnes
812 288 6621
Ronald F. Barnes
[email protected]
Partners:
R Kenneth Adams
J Patrick Byrne
Christopher T Coyle
Kenneth W Coyle
J Michael Grinnan
Daniel K McCauley
Lee E Pieper
John C Pieper
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
194
KANSAS
Wichita
300 West Douglas Avenue
Suite 900
Wichita
Kansas
67202-2994
T: 316 264 2335
F: 316 264 1489
W:rcmllp.com
Albert R Denny
800 798 2305
Albert R Denny
[email protected]
Partners:
Gary A Freeman
Marshal Hull
Larry Sell
[email protected]
[email protected]
[email protected]
MARYLAND
Rockville
Dembo, Jones, Healy, Pennington &
Marshall, PC
6010 Executive Boulevard
Suite 900
Rockville
Maryland
20852
T: 301 770 5100
F: 301 770 5202
W:djhpm.com
Michael R Mason
888 283 5472
Michael R Mason
[email protected]
Partners:
James C Fielding Jr
Daniel B Geehreng
James K Green
Stanley R Jones
Donald K Marshall
Robert L Pillote Jr
Stanley M Sobel
Robert J Tyrrell
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
MASSACHUSETTS
Boston
PKF, PC
225 Franklin Street
12th Floor
Boston
MA 02110
T: 617 753 9985
F: 617 753 9986
W:pkfboston.com
Nick C Nickles III
617 733 8495
Nick C Nickles III
[email protected]
Partners:
George B Janes
[email protected]
U
195
Norwell
PKF, PC
91 Longwater Circle
Suite 101, Norwell
MA 02061
T: 781 871 0110
F: 781 871 0779
W:pkfboston.com
Nick C Nickles
617 753 9985
Robert V Dandrow III
[email protected]
MICHIGAN
Detroit
Clayton & McKervey, PC
2000 Town Center
Suite 1800, Southfield
MI 48075
T: 248 208 8860
F: 248 208 9115
W:claytonmckervey.com
Kevin H McKervey
248 208 8860
Kevin H McKervey
[email protected]
Partners:
Margaret Amsden
James T Biehl
Robert J Dutkiewicz
Timothy P Finerty
Timothy J Hilligoss
Suzanne Tuson
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
MINNESOTA
U
Minneapolis
Wipfli LLP
7601 France Avenue South
Suite 400, Minneapolis
Minnesota 55435
T: 952 548 3400
F: 952 548 3500
W:wipfli.com
Rike Harrison
952 548 3504
Minneapolis
Schechter Dokken Kanter
100 Washington Avenue South
Suite 1600, Minneapolis
Minnesota 55401-2192
T: 612 332 5500
F: 612 332 1529
W:sdkcpa.com
Joseph D Kenyon
612 332 5500
Joseph D Kenyon
[email protected]
Partners:
Russell E Andrews
William Belvedere
Sandra L Budin
Wendy Harden
Ronald I Kelner
John A Lawson
David S Marrinson
Charles Selcer
Eric R Wille
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
196
St Paul
Wipfli LLP
8665 Hudson Blvd North
Suite 200, St Paul
Minnesota
55042
T: 651 636 6468
F: 651 636 6087
W:wipfli.com
Rike Harrison
952 548 3504
MISSOURI
St Charles
Mueller Prost PC
2460 Executive Drive
St Charles
Missouri
63303
T: 636 441 5800
F: 636 922 3139
W:muellerprost.com
Douglas M Mueller
314 862 2070
John E Oeltjen
[email protected]
St Louis
Mueller Prost PC
7733 Forsyth Blvd
Suite 1200
St Louis
Missouri
63105
T: 314 862 2070
F: 314 862 1549
W:muellerprost.com
Douglas M Mueller
314 862 2070
Douglas M Mueller
[email protected]
Partners:
Jeanette L Bax-Kurtz
Ralph E Crancer III
Richard G Eberle Jr
Adam J Herman
Michael J Prost
Teri M Samples
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
NEVADA
Las Vegas
Johnson Jacobson Wilcox
9139 W Russell Road
Las Vegas
Nevada
89148
T: 702 304 0404
F: 702 304 0414
W:jjwcpa.com
Gary M Johnson
702 304 0404
Gary M Johnson
[email protected]
Partners:
Tanya LaCosse
Kirk R Jacobson
Laurie L Johnson
Chris L Wilcox
[email protected]
[email protected]
[email protected]
[email protected]
U
197
NEW JERSEY
U
Bridgewater
EisnerAmper LLP
750 Route 202 South
Suite 500, Bridgewater
NJ 08807
T: 908 218 5002
F: 908 218 5009
W:eisneramper.com
Michael Breit
516 639 0923
Michael Wolff
917 3189911
Michael Wolff
[email protected]
Partners:
Michael Aversa
Gary Bingel
Richard Cohen
Paul Dougherty
Joan D’Uva
Daniel Gibson
Eli Hoffman
Jack Meola
Jack Nahama
Kriste Naples-DeAngelo
Timothy O’Rourke
David Politziner
Terry Simonds
David Smith
Diane Wasser
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Edison
EisnerAmper LLP
2015 Lincoln Highway
P.O. Box 988, Edison
NJ 08818
T: 732 287 1000
F: 732 287 3200
W:eisneramper.com
Michael Breit
516 639 0923
Michael Wolff
917 318 9911
Michael Breit
[email protected]
Michael Wolff
[email protected]
Partners:
Gerard Abbattista
Jim Alajbegu
Dianne Batistoni
Peter Bible
David Capodanno
Richard Cleaveland
Howard Cohen
Kenneth Croarkin
Bridget Day
Brian Downey
Marc Fogarty
Neal Godt
Larry Gray
Michael Hadjiloucas
Kenneth Hirsch
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
198
Michael Breit
[email protected]
Robert Keane
Jeffrey Kelson
Howard Klein
William Kraut
Hayes MacArthur
Michael Mattia
Michael McLafferty
Christal McElroy
Anthony Minnefor Jr
Thomas Mulhare
John O’Donnell
John Pennett
Philip Politziner
Richard Sackin
Allen Wilen
Paula Young
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Hackensack
EisnerAmper LLP
Court Plaza South
21 Main Street
Hackensack NJ 07601
T: 201 678 1400
F: 201 678 1404
Michael Breit
516 639 0923
Michael Wolff
917 318 9911
Michael Wolff
[email protected]
Partners:
Jeffrey Bacsik
Richard Colloca
Carolyn Dolci
Mark Jurewicz
Milton Kahn
Hubert Klein
Richard Lichtig
Matthew Shmanske
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Livingston
Sobel & Co LLC
293 Eisenhower Parkway
Suite 290, Livingston
New Jersey 07039
T: 973 994 9494
F: 973 994 1571
W:sobel-cpa.com
Alan D Sobel
973 994 9494
Alan D Sobel
[email protected]
Martin J Cutler
Sally L Glick
Gary H Hirsh
Kenneth G Hydock
Richard A Lafferty
Michael LaForge
Peter A Levy
Ronald G Matan
Brad E Muniz
Darryl S Neier
Jeffrey B Peskin
Alan H Rosenzweig
Harold R Sobel
Glenn R Taylor
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
W:eisneramper.com
Michael Breit
[email protected]
199
U
Paramus
15 Essex Road
Paramus
NJ 7652
T: 201 712 9800
F: 201 712 0986
W:odmd.com
Henry A Freire
631 258 5945
Frederick Petermann
[email protected]
Partners:
Christopher Casini
Mario DiGia
Brian M Flynn
Edward G O’Connor Jr
Frederick Petermann
Joseph N Russell
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Princeton
EisnerAmper LLP
Princeton Overlook
100 Overlook Center
2nd Floor, Princeton
NJ 08540
Michael Breit
516 639 0923
Michael Wolff
917 318 9911
Michael Wolff
[email protected]
Partners:
Michael Mattia
[email protected]
Wall
EisnerAmper LLP
Monmouth Shores Corporate Park
4814 Outlook Drive
Suite 201, Wall Township
NJ 07753
U
T: 609 897 0200
F: 609 897 0999
W:eisneramper.com
Michael Breit
[email protected]
T: 732 919 1400
F: 732 919 6230
W:eisneramper.com
Michael Breit
516 639 0923
Michael Wolff
917 318 9911
Michael Wolff
[email protected]
Partners:
Anthony Faugno
John Genz
Carmen Penta
Wayne Tessler
[email protected]
[email protected]
[email protected]
[email protected]
200
Michael Breit
[email protected]
NEW YORK
Harrison
500 Mamaroneck Avenue
Harrison
NY 10528
T: 914 381 8900
F: 914 381 8910
W:pkfod.com
Henry A Freire
631 258 5945
Kevin J Keane
[email protected]
Partners:
Susan M Barossi
Barbara Bel
Joseph R Bodan
Alan Chalfin
Domenick F Consolo
John Cosgrove
Ciro Cuono
Rob Daniele
Nicholas DeSantis
Timothy J Desmond
Ron DeSoiza
Thomas Dobbins
Frank J Granger Jr
Patrick Halloran
Glenn Herman
Garrett Higgins
Dean Hottle
Alan Kassay
Kevin J Keane
Chris Kopf
Robert Landry
Charles Mangiaracina
Christopher J McCarthy
Matthew McCrosson
Scott P Oling
Bruce Parker
Robert Rollmann
Allan Rosenberg
Douglas S Ruttenberg
Stuart Stengel
David Toole
Barbara Van Bergen
Harvey Zucker
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Melville
EisnerAmper LLP
534 Broadhollow Road
Melville
NY 11747
T: 631 756 5555
F: 631 756 5120
Michael Breit
516 639 0923
Michael Wolff
917 318 9911
Michael Breit
[email protected]
Michael Wolff
[email protected]
Partners:
Lawrence Waldman
[email protected]
U
201
U
New Windsor
555 Hudson Avenue
New Windsor
NY 12553
T: 845 220 2400
F: 845 220 2424
W:odmd.com
Henry A Freire
631 258 5945
Thomas Kennedy
[email protected]
New York
(Downtown)
29 Broadway
New York
NY 10006
T: 212 867 8000
F: 212 687 4346
W:pkfnewyork.com
Henry A Freire
631 258 5945
Henry A Freire
[email protected]
Partners:
John L Baldante
Clare E Cella
John M Haslbauer
Peter Heuzey
K Joseph Lee
Leo Parmegiani
Thomas Sorrentino
Peter F Spiess
Theo Vermaak
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
New York
(Midtown)
60 East 42nd Street
New York
NY 10165
T: 212 286 2600
F: 212 286 4080
W:odmd.com
Henry A Freire
631 258 5945
Emmanuel Chirico
[email protected]
Partners:
Thomas F Blaney
Emmanuel Chirico
Brian Duffy
Ray Jones
Louis LiBrandi
Jerry O’Neil
Christopher D Petermann
Mark J Piszko
Thomas Riggs
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
202
New York City
EisnerAmper LLP
750 Third Avenue
New York
NY 10017-2703
T: 212 949 8700
F: 212 891 4100
Michael Breit
516 639 0923
Michael Wolff
917 318 9911
Michael Breit
[email protected]
Michael Wolff
[email protected]
Partners:
Jeffrey Allen
Eric Altstadter
Peter Alwardt
Michael Aronow
Marie Arrigo
Jay Bakst
Joel Barth
Chris Bekmessian
Maureen Blair
David Blivaiss
Michael Breit
Fredric Burak
David Cace
Jeffrey Chazen
Peter Cogan
Gerald Cohen
James Connors
Leslie Danish
Arthur Drucker
David Einhorn
Paul Farber Tobias Feinerman
David Fields
Richard Fisher
Julie Floch
John Fodera
John Forry
Michael Gawley
Irina Gershengoren
Hashim Ghadiali
Neil Goldenberg
Laurence Goldfein
Bruce Gomberg
Craig Goodman
Nancy Grimaldi
Sonny Gutkind
Steven Guzik
Jay Handwerker
Robert Harrison James Hatch
Charles Hazelcorn
Brett James
Aaron Kaiser
Brian Karnofsky
Bernard Kleinman
Martin Knee
Steven Kreit
Gregory Kubikowski
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
203
U
Michael Laveman
Mark Lee
Lewis Leventhal
Robert Levine
Edward Lifshitz
Brent Lipschultz
Christopher Loiacono
Michael Lopez
Lester Marks
D Edward Martin
Matthew Maulbeck
Stephen Mazzoti
Robert McMillan
Michael McMurtry
Peter Michaelson
Richard Nachmias
Dennis Neier
Gerry O’Beirne
Walter Pagano
Bruce Prager
Garth Puchert
David Ringer
Bruce Rosen
Gary Rosenberg
Sidney Schwartz
Vijay Shah
Cindy Shen
Kenneth Smith
Murray Solomon
Timothy Speiss
Lewis Stark
Joel Steinberg
Sandy Stolar
Reynold Stupler
Peter Testaverde Jr
Nicholas Tsafos
Charles Weinstein
Michael Weiss
Kenneth Weissenberg
Cristina Wolff
Michael Wolff
Joel Zbar
Lawrence Zeff
Jon Zefi
Yan Zhang
New York Westchester
EisnerAmper LLP
2 Gannett Drive
White Plains
NY 10604
U
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
timothy.speiss@eisneramper
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
T: 914 946 9650
F: 914 946 8445
Michael Breit
516 639 0923
Michael Wolff
917 318 9911
Michael Wolff
[email protected]
Partners:
Martin Blaustein
[email protected]
204
Michael Breit
[email protected]
NORTH CAROLINA
Charlotte
Greer & Walker LLP
227 West Trade Street
Suite 1100
Charlotte
North Carolina
28202
T: 704 377 0239
F: 704 377 8663
W:greerwalker.com
John M Norman
704 377 0239
John M Norman
[email protected]
Partners:
Chip Dillman
Charlie Greer
Barry Leasure
Jonathan Mangels
Mike McNamara
Jim Reichard
Tony Smith
Sandi Thorman
Kevin Walker
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
OHIO
Akron
PKF Bober Markey Fedorovich, LLC
3421 Ridgewood Road
Suite 300
Akron
Ohio
44333-3119
T: 330 762 9785
F: 330 762 3108
W:bobermarkey.com
Richard C Fedorovich
330 328 1222
Richard C Fedorovich
[email protected]
Partners:
Mark B Bober
James M Bowen
Robert Burak
Cindy S Johnson
Danielle Kimmell
James E Merklin
Dale A Ruther
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Also at:
515 Euclid Avenue
Suite 150
Cleveland
Ohio
44114-2116
T: 216 453 5940
W:bobermarkey.com
U
205
Cincinnati
Barnes, Dennig & Co., Ltd.
150 East Fourth Street
Cincinnati
Ohio 45202
T: 513 241 8313
F: 513 241 8303
W:barnesdennig.com
William J Cloppert
513 241 8313
William J Cloppert
[email protected]
Partners:
Richard L Batterberry
Alan E Bieber
Bradley S Chaffin
Chip Dennig
James A Donnellon
Adam G Feld
Robert Ford
Thomas J Groskopf
Julie Hagen
Steven P Hube
Chad C Martin
John Michel
Cynthia C Padilla
David L Phelps
Jason P Rammes
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
OLKAHOMA
Tulsa
9125 South Toledo Avenue
Tulsa, Oklahoma
74137-2719
T: 918 494 8700
F: 918 494 8753
W:rcmllp.com
Albert R Denny
800 798 2305
International Liaison Partner
O Brent Curry
[email protected]
Partner:
James R Ogez
[email protected]
PENNSYLVANIA
U
Philadelphia
PKF Elko & Associates LLC
2 West Baltimore Avenue
Suite 210, Media
Pennsylvania 19063
T: 484 442 1540
F: 484 441 1308
W:www.pkfelko.com
Michael Pozielli
610 565 3930
Kelly M Fisher
[email protected]
Kelly M Fisher
[email protected]
Partners:
W Bradley Baturka
Colleen Cooke-Varallo
Sandra S Lutz
Robert G Morlock
John J Nihill
M Deborah Pitt
Veronica M Plousis
Michael Pozielli
Marc R Simmons
Richard J Thomas
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
206
Philadelphia
PKF Elko & Associates LLC
521 Plymouth Road
Suite 120
Plymouth Meeting
Pennsylvania
19462
T: 610 279 9100
F: 610 279 7100
W:www.pkfelko.com
Michael Pozielli
610 565 3930
Kelly M Fisher
[email protected]
Kelly M Fisher
[email protected]
Partners:
Steven Scaduto
Gregory D Stratoti
[email protected]
[email protected]
Philadelphia
EisnerAmper LLP
101 West Avenue
PO Box 458
Jenkintown
PA 19046
T: 215 881 8800
F: 215 8818801
W:eisneramper.com
Michael Breit
516 639 0923
Michael Wolff
917 318 9911
Michael Wolff
[email protected]
Partners:
Patrick Boyle
Roger Davis
Charles Diegel
Thomas Earley
Steven Glueck
Russell Gordon
David Gruber
Leon LaRosa Jr
Samuel Longo
James Mack
Gary Master
Mark Master
Frank Pileggi
Edward Phillips
Kenneth Plessner
Stephen Raab
Lori Reiner
Dawn Rosoff
Elliott Roth
Jerry Shinfeld
Michael Solomon
Thomas Sulpizio Jr
Jay Weinstein
Mitchell Wilf
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Michael Breit
[email protected]
207
U
RHODE ISLAND
Providence
Sansiveri, Kimball & Co LLP
55 Dorrance Street
Providence
Rhode Island
02903-2220
T: 401 331 0500
F: 401 331 9040
W:sansiveri.com
Joseph H Kimball Jr
401 374 8462
Joseph H Kimball, Jr
[email protected]
Partners:
Craig M Bilodeau
Michael A DeCataldo
M Douglas Fay
David A Gobeille
Joseph A Mansour Jr
John L Pucci
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Newport
Sansiveri, Kimball & Co LLP
31 America’s Cup Avenue
Newport
Rhode Island
02840-2946
T: 401 849 5800
F: 401 848 0523
W:sansiveri.com
Joseph H Kimball Jr
401 374 8462
Westerly
Sansiveri, Kimball & Co, LLP
Mastuxet Professional Park
107 Airport Road
Westerly
Rhode Island
02891-3420
T: 401 596 2000
F: 401 596 3999
W:sansiveri.com
Joseph H Kimball, Jr
401 374 8462
SOUTH CAROLINA
Clinton
SwaimBrown PA
211 Hampton Avenue
P.O. Box 299
Clinton
South Carolina
29325
U
T: 864 833 4450
F: 864 833 5423
W:swaimbrown.com
Charles E Brown
888 462 4272
J Jay Peay
[email protected]
208
Spartanburg
SwaimBrown PA
350 East St. John Street
Spartanburg
South Carolina 29302
T: 864 585 0176
F: 864 591 5777
W:swaimbrown.com
Postal Address:
PO Box 6404
Spartanburg
South Carolina
29304-6404
Charles E Brown
888 462 4272
Charles E Brown
[email protected]
Partners:
James F Joyner III
J Scott Keim
Michael N Swaim
[email protected]
[email protected]
[email protected]
TEXAS
Houston
Pannell Kerr Forster of Texas, P.C.
5847 San Felipe
Suite 2400, Houston
Texas 77057
T: 713 860 1400
F: 713 355 3909
W:pkftexas.com
Kenneth J Guidry
713 860 1400
Kenneth J Guidry
[email protected]
Partners:
Brian Baumler
Sonia M Freeman
Edward N Goldsberry
Byron M Hebert
Frank Landreneau
Marty Lindle
Karen Love
Gregory S Price
Dan Ramey
James M Streets
Michael Veuleman
Gary J Voth
J Del Walker
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
VIRGINIA
Newport News
Witt Mares PLC
701 Town Center Drive
Suite 900, Newport News
Virginia 23606-4287
T: 757 873 1587
F: 757 873 2324
W:wittmares.com
Alan S Witt
757 873 1587
Alan S Witt
[email protected]
Partners:
Mary Aldrich
Michael S Haigh
[email protected]
[email protected]
U
209
U
Norfolk
Witt Mares PLC
150 West Main Street
Suite 1150
Norfolk
Virginia 23510
T: 757 627 4644
F: 757 627 9444
W:wittmares.com
Alan S Witt
757 873 1587
John M Murray
[email protected]
Partners:
Brian Windley
[email protected]
Richmond
Witt Mares PLC
3951 Westerre Parkway
Suite 200
Richmond
VA 23233
T: 804 323 0022
F: 804 323 3347
W:wittmares.com
Alan S Witt
757 873 1587
Craig Ascari
[email protected]
Partners:
Edward T Blair
Thomas B Healy
James V Poti
Michael P Straus
[email protected]
[email protected]
[email protected]
[email protected]
Williamsburg
Witt Mares PLC
4801 Courthouse Street
Suite 200
Williamsburg
Virginia 23188
T: 757 229 7180
F: 757 229 5452
W:wittmares.com
Alan S. Witt
757 873 1587
Partners:
Richard G Smith
David E Bush
[email protected]
[email protected]
Fairfax
Witt Mares PLC
12150 Monument Drive
Suite 350
Fairfax
VA 22030
T: 703 385 8809
F: 703 385 8890
W:pkfwittmares.com
Alan S Witt
757 873 1587
Kevin F Reilly
[email protected]
Partners:
Joseph S Mastaler Jr
[email protected]
210
WASHINGTON
Seattle-Tacoma-Bellevue
Sweeney Conrad, PS
2606 116th Avenue NE
Suite 200
Bellevue
Washington
WA 98004-1422
T: 425 629 1990
F: 425 629 1999
W:sweeneyconrad.com
Randy Coles
425 629 1990
Randy Coles
[email protected]
Partners:
Bruce Burks
Dennis A Conrad
Duke Eide
John Forrest
Jocelyn Hanson
David Miniken
Lori Russell
Michael Sweeney
Wende Wadsworth
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Spokane
Wipfli LLP
12 E Rowan
Suite 2
Spokane
Washington
WA 99207
T: 509 489 4524
F: 509 489 4682
W:wipfli.com
Rike Harrison
952 548 3504
WISCONSIN
Appleton
Wipfli LLP
2901 E Enterprise Ave
Suite 500
Appleton
Wisconsin
54913
T: 920 739 6500
F: 920 739 6707
W:wipfli.com
Rike Harrison
952 548 3504
Jay Mayer
[email protected]
Eau Claire
Wipfli LLP
3703 Oakwood Hills Pkwy
Eau Claire
Wisconsin
54701
T: 715 832 3407
F: 715 832 0475
W:wipfli.com
Rike Harrison
952 548 3504
Dan Szidon
[email protected]
U
211
Green Bay
Wipfli LLP
469 Security Blvd
Green Bay
Wisconsin
54313
T: 920 662 0016
F: 920 662 0024
W:wipfli.com
Rike Harrison
952 548 3504
La Crosse
Wipfli LLP
2 Copeland Ave
Suite 301
La Crosse
Wisconsin
54603
T: 608 784 7300
F: 608 782 9652
W:wipfli.com
Madison
Wipfli LLP
2501 W Beltline Hwy
Suite 401
Madison
Wisconsin
53713
U
Rike Harrison
952 548 3504
T: 608 274 1980
F: 608 274 8085
W:wipfli.com
Rike Harrison
952 548 3504
Marshfield
Wipfli LLP
503 S Cherry Ave No 4
Marshfield
Wisconsin
54449
T: 715 387 3710
F: 715 389 2480
W:wipfli.com
Rike Harrison
952 548 3504
Menomonie
Wipfli LLP
1321 Stout Road
Menomonie
Wisconsin
54751
T: 715 235 1101
F: 715 235 1879
W:wipfli.com
Rike Harrison
952 548 3504
Milwaukee
Wipfli LLP
10000 Innovation Drive
Suite 250
Milwaukee
Wisconsin
53226
T: 414 431 9300
F: 414 431 9303
W:wipfli.com
Rike Harrison
952 548 3504
Rick Dreher
[email protected]
212
Rice Lake
Wipfli LLP
515 N Main Street
Rice Lake
Wisconsin 54868
T: 715 234 9400
W:wipfli.com
Rike Harrison
952 548 3504
Rhinelander
Wipfli LLP
43A W Davenport St.
Rhinelander
Wisconsin 54501
T: 715 369 1040
F: 715 369 5407
W:wipfli.com
Rike Harrison
952 548 3504
Wausau
Wipfli LLP
11 Scott St
Suite 400
Wausau
Wisconsin 54403
T: 715 845 3111
F: 715 842 7272
W:wipfli.com
Rike Harrison
952 548 3504
OFFICES OF PKF CONSULTING INC (USA)
Atlanta, Georgia
PKF Consulting USA
3475 Lenox Road
Suite 720
Atlanta GA 30326
T: 404 842 1150
F: 404 842 1165
W:pkfc.com
Mark Woodworth
678 923 6007
Mark Woodworth
[email protected]
Atlanta, Georgia
PKF Hospitality Research
3475 Lenox Road
Suite 720
Atlanta GA 30326
T: 404 842 1150
F: 404 842 1165
W:pkfc.com
Mark Woodworth
678 923 6007
Mark Woodworth
[email protected]
Boston, Massachusetts
PKF Consulting USA
160 Federal Street
11th Floor
Boston MA 02110
T: 617 330 8110
F: 617 330 8093
W:pkfc.com
Reed Woodworth
617 803 3337
Reed Woodworth
[email protected]
U
213
Bozeman, Montana
PKF Consulting USA
321 East Main Street
Suite 322, Bozeman
MT 59715
T: 406 582 8189
F: 406 585 9180
W:pkfc.com
Chris Kraus
415 652 4483
Chris Kraus
[email protected]
Dallas, Texas
PKF Consulting USA
1717 McKinney Avenue
Suite 900
Dallas
TX 75202
Lisa Swain
214 507 9528
Lisa Swain
[email protected]
Houston, Texas
PKF Consulting USA
1010 Lamar Street
Suite 400
Houston
TX 77002
T: 713 621 5252
F: 713 621 9494
W:pkfc.com
Randy McCaslin
512 422 2434
Randy McCaslin
[email protected]
Indianapolis, Indiana
PKF Consulting USA
Two Meridian Plaza
10401 N. Meridian Street
Suite 300
Indianapolis
IN 46209
U
T: 972 529 9713
W:pkfc.com
T: 317 616 1815
F: 317 616 1816
W:pkfc.com
Mark D Eble
317 694 1716
Partners:
Mark D Eble
[email protected]
Los Angeles, California
PKF Consulting USA
865 S Figueroa Street
Suite 3500
Los Angeles
CA 90017
T: 213 680 0900
F: 213 623 8240
W:pkfc.com
Bruce Baltin or Jeff Lugosi
562 822 5228 or 818 406 5007
Bruce Baltin
[email protected]
Partners:
Jeff Lugosi
[email protected]
214
New York
PKF Consulting USA
29 Broadway
New York
NY 10006
T: 212 867 8000
F: 212 968 0599
W:pkfc.com
John Fox
914 536 2517
John Fox
[email protected]
Philadelphia, Pennsylvania
PKF Consulting USA
8 Penn Center Plaza
19th Floor, Philadelphia
PA 19103
T: 215 563 5300
F: 215 563 1977
W:pkfc.com
Dave E Arnold
610 220 0914
Dave Arnold
[email protected]
Portland, Maine
PKF Consulting USA
55 Elizabeth Road
Portland
ME 04102
T: 207 541 1933
F: 207 541 1933
W:pkfc.com
Tom Blake
215 749 9004
Dave Arnold
[email protected]
Partners:
Tom Blake
[email protected]
San Francisco, California
PKF Consulting USA
50 California Street
19th Floor, San Francisco
CA 94111
T: 415 788 3102
F: 415 433 7844
W:pkfc.com
Thomas E Callahan
415 250 9210
Thomas E Callahan
[email protected]
Washington DC
PKF Consulting USA
1700 K. Street, NW
Suite 200
Washington DC 20006
T: 202 534 3615
F: 202 331 1526
W:pkfc.com
Out of Hours Contact
Tom Lewerenz
301 655 1158
Tom Lewerenz
[email protected]
Jacksonville, Florida
PKF Consulting USA
4314 Pablo Oaks Court
Jacksonville
Florida 32224
T: 904 821 0690
F: 904 821 0242
W:pkfc.com
Out of Office Contact
Hank Staley
904 821 0690
Hank Staley
[email protected]
U
215
Uruguay - Venezuela
URUGUAY
Dial in code 598
Dial out code 010
Montevideo
PKF Uruguay
Colonia 993 Piso 4
Montevideo
11000
T: 29 02 05 97
F: 29 02 36 42
W:pkfuruguay.com.uy
Juan Antonio Chiarino
99 66 9314
Juan Antonio Chiarino
[email protected]
Partners:
Federica Carrau
Leandro Machado
Laura Moscone
Fernando Salto
Pedro Vecino
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
UZBEKISTAN
Time Zone GMT+5
Dial in code 998
Dial out code 810
Tashkent
PKF Mak Alyans Audit LLC
22 Aviasozlar Street, 1 Passsage
100016 Tashkent
Republic of Uzbekistan
T: 71 294 73 86
F: 71 294 73 85
W:pkf.uz
Ilkhom Khodjakulov
90 319 2996
Ilkhom Khodjakulov
[email protected]
Partners:
Takhir Abdurakhimov
Ravshan Asfandiyarov
Olimjon Isakov
Ikromjon Urinbaev
[email protected]
[email protected]
[email protected]
[email protected]
VENEZUELA
Time Zone GMT-4
Dial in code 58
Dial out code 00
U
V
Caracas
PKF Cabrera Colmenares & Asociados
Av Fco de Miranda y Tamanaco
Edf Centro Seguros Sud America
Piso 2, Ofc 2-H, El Rosal
Caracas 1060
T: 212 952 40 50
F: 212 952 31 01
W:pkfve.com
414 261 80 57
[email protected]
Partners:
Francisco Cabrera
Gladys Colmenares
Beatriz Naranjo
[email protected]
[email protected]
[email protected]
216
Vietnam - Zimbabwe
VIETNAM
Time Zone GMT+7
Dial in code 84
Dial out code 00
Hanoi
PKF Vietnam
No 42 Trung Yen 14 Street
Trung Yen Ward
Cau Giay District
Hanoi 84-4
T: 4 3783 3911/12/13
F: 4 3783 3914
W:pkf.com.vn
Hung Pham
9 8919 4898
Pham Tien Hung
[email protected]
Partners:
Van Vuong Bui
Hong Lien Nguyen
Mai Lan Phuong
[email protected]
[email protected]
[email protected]
Ho Chi Minh
PKF Vietnam
No 232 Nguyen Tat Thanh
No 13 Ward
District 4
Ho Chi Minh City
T: 8 5449 1476/77
F: 8 5449 1475
W:pkf.com.vn
Ms Gam
909 621 638
Partners:
Nguyen Thi Gam Nguyen Thuy Nga [email protected]
[email protected]
Danang City
PKF Vietnam
No 10 Hai Phong Str
Hai Chau Dist
Danang City
T: 511 3531 399
F: 511 3531 399
W:pkf.com.vn
Ms Phan Thi Minh Hien
9035 14679
ZIMBABWE
Time Zone Africa/Harare (GMT+2)
Dial in code 263
Dial out code
Harare
PKF Zimbabwe
3rd Floor Takura House
67 Kwame Nkurumah Avenue
P O Box CY 629
Causeway
Harare
T: 4 291 8460/3
F: 4 291 8464
Sydney Bvurere
777 373 214
Sydney Bvurere
[email protected]
Partners:
Lewis Hussein
[email protected]
V
Z
217
PKF International Exclusive and
Non Exclusive Correspondent Firms
Country & City
B
Bangladesh . . . . . . . . . . . . . . . . 223
Dhaka . . . . . . . . . . . . . . . . . . . . . 223
Bermuda . . . . . . . . . . . . . . . . . . 223
Hamilton . . . . . . . . . . . . . . . . . . . 223
C
Canada . . . . . . . . . . . . . . . . . . . 224
Alberta . . . . . . . . . . . . . . . . . . . . 224
British Columbia . . . . . . . . . . . . . 226
Burlington . . . . . . . . . . . . . . . . . . 226
Claresholm . . . . . . . . . . . . . . . . . 224
Edmonton . . . . . . . . . . . . . . . . . . 224
Fergus . . . . . . . . . . . . . . . . . . . . 226
Fort Erie . . . . . . . . . . . . . . . . . . . 226
Fort Macleod . . . . . . . . . . . . . . . . 224
Grimsby . . . . . . . . . . . . . . . . . . . 227
Guelph . . . . . . . . . . . . . . . . . . . . 227
Hamilton . . . . . . . . . . . . . . . . . . . 227
Lethbridge . . . . . . . . . . . . . . . . . . 224
London . . . . . . . . . . . . . . . . . . . . 227
Milk River . . . . . . . . . . . . . . . . . . 225
Niagara Falls . . . . . . . . . . . . . . . . 227
Ontario . . . . . . . . . . . . . . . . . . . . 226
Pincher Creek . . . . . . . . . . . . . . . 225
Provost . . . . . . . . . . . . . . . . . . . . 225
St Catharines . . . . . . . . . . . . . . . 228
Stoney Creek . . . . . . . . . . . . . . . . 228
Taber . . . . . . . . . . . . . . . . . . . . . 225
Vancouver . . . . . . . . . . . . . . . . . . 226
Vauxhall . . . . . . . . . . . . . . . . . . . 225
Welland . . . . . . . . . . . . . . . . . . . . 228
Croatia . . . . . . . . . . . . . . . . . . . 228
D
Denmark . . . . . . . . . . . . . . . . . . 229
Qurios . . . . . . . . . . . . . . . . . . . . . 229
K
Korea . . . . . . . . . . . . . . . . . . . . . 229
Seoul . . . . . . . . . . . . . . . . . . . . . 229
P
Pakistan . . . . . . . . . . . . . . . . . . 230
Islamabad . . . . . . . . . . . . . . . . . . 230
Karachi . . . . . . . . . . . . . . . . . . . . 230
Lahore . . . . . . . . . . . . . . . . . . . . 230
Philippines . . . . . . . . . . . . . . . . 230
Metro Manila . . . . . . . . . . . . . . . . 230
S
Spain . . . . . . . . . . . . . . . . . . . . . 231
Canary Islands . . . . . . . . . . . . . . .231
Málaga . . . . . . . . . . . . . . . . . . . . 231
Palma de Mallorca . . . . . . . . . . . .231
Zaragoza . . . . . . . . . . . . . . . . . . . 232
218
Sweden . . . . . . . . . . . . . . . . . . . 232
Helsingborg . . . . . . . . . . . . . . . . . 232
Syria . . . . . . . . . . . . . . . . . . . . . 232
Damascus . . . . . . . . . . . . . . . . . . 232
T
Turkey . . . . . . . . . . . . . . . . . . . . 233
Ankara . . . . . . . . . . . . . . . . . . . . 233
Istanbul . . . . . . . . . . . . . . . . . . . . 233
Izmir . . . . . . . . . . . . . . . . . . . . . . 233
Turks & Caicos Islands . . . . . . 234
Grand Turk . . . . . . . . . . . . . . . . . 234
Providenciales . . . . . . . . . . . . . . . 234
U
United States of America . . . . . 234
Alabama . . . . . . . . . . . . . . . . . . . 234
Albany . . . . . . . . . . . . . . . . . . . . .247
Altoona . . . . . . . . . . . . . . . . . . . . 249
Arizona . . . . . . . . . . . . . . . . . . . . 234
Ashland-Huntington . . . . . . . . . . . 239
Atlanta . . . . . . . . . . . . . . . . . . . . 237
Auburn Hills . . . . . . . . . . . . . . . . 243
Baltimore . . . . . . . . . . . . . . . . . . 241
Baton Rouge . . . . . . . . . . . . . . . . 240
Bay City . . . . . . . . . . . . . . . . . . . 243
Birmingham . . . . . . . . . . . . . . . . 234
Boston . . . . . . . . . . . . . . . . . . . . 242
Branson . . . . . . . . . . . . . . . . . . . 244
Bridgeport . . . . . . . . . . . . . . . . . . 254
Buckhannon . . . . . . . . . . . . . . . . 254
Burlington . . . . . . . . . . . . . . . . . . 248
California . . . . . . . . . . . . . . . . . . . 235
Charleston . . . . . . . . . . . . . . . . . . 254
Charlottesville . . . . . . . . . . . . . . . 254
Colchester . . . . . . . . . . . . . . . . . . 252
Colorado . . . . . . . . . . . . . . . . . . . 235
Columbia . . . . . . . . . . . . . . . . . . .245
Columbus . . . . . . . . . . . . . . . . . . 248
Connecticut . . . . . . . . . . . . . . . . . 236
Cortland . . . . . . . . . . . . . . . . . . . 247
Dayton . . . . . . . . . . . . . . . . . . . . 249
Denham Springs . . . . . . . . . . . . . 240
Denver . . . . . . . . . . . . . . . . . . . . 235
Dixon . . . . . . . . . . . . . . . . . . . . . 237
Edgartown . . . . . . . . . . . . . . . . . . 242
Erie . . . . . . . . . . . . . . . . . . . . . . . 249
Evansville/Henderson . . . . . . . . . . 239
Exeter . . . . . . . . . . . . . . . . . . . . . 246
Fairmont . . . . . . . . . . . . . . . . . . . 255
Fall River . . . . . . . . . . . . . . . . . . . 242
Florida . . . . . . . . . . . . . . . . . . . . . 236
Fort Walton Beach . . . . . . . . . . . . 236
Freeport . . . . . . . . . . . . . . . . . . . 238
Georgia . . . . . . . . . . . . . . . . . . . . 237
Grand Rapids . . . . . . . . . . . . . . . 244
Greeneville . . . . . . . . . . . . . . . . . 251
Greensboro . . . . . . . . . . . . . . . . . 248
Greensburg . . . . . . . . . . . . . . . . . 250
Hagerstown . . . . . . . . . . . . . . . . . 241
Hagerstown-Martinsburg . . . . . . . 241
Hamden . . . . . . . . . . . . . . . . . . . 236
Harrisburg . . . . . . . . . . . . . . . . . . 250
Hartford . . . . . . . . . . . . . . . . . . . 236
Illinois . . . . . . . . . . . . . . . . . . . . . 237
Indiana . . . . . . . . . . . . . . . . . . . . 239
Jacksonville . . . . . . . . . . . . . . . . . 236
Jefferson City . . . . . . . . . . . . . . . 245
Johnson City . . . . . . . . . . . . . . . . 251
Kingsport . . . . . . . . . . . . . . . . . . 252
Kennebunk . . . . . . . . . . . . . . . . . 240
Kentucky . . . . . . . . . . . . . . . . . . . 239
Louisiana . . . . . . . . . . . . . . . . . . 240
Maine . . . . . . . . . . . . . . . . . . . . . 240
Maryland . . . . . . . . . . . . . . . . . . . 241
Massachusetts . . . . . . . . . . . . . . 242
Meadville . . . . . . . . . . . . . . . . . . 250
Memphis . . . . . . . . . . . . . . . . . . . 252
Mendota . . . . . . . . . . . . . . . . . . . 238
Michigan . . . . . . . . . . . . . . . . . . . 243
Missouri . . . . . . . . . . . . . . . . . . . 244
Morgantown . . . . . . . . . . . . . . . . 255
Nebraska . . . . . . . . . . . . . . . . . . 246
New Bedford . . . . . . . . . . . . . . . . 243
New Hampshire . . . . . . . . . . . . . . 246
New York . . . . . . . . . . . . . . . . . . . 247
North Carolina . . . . . . . . . . . . . . . 248
Ocean City . . . . . . . . . . . . . . . . . 241
Ohio . . . . . . . . . . . . . . . . . . . . . . 248
Okemos . . . . . . . . . . . . . . . . . . . 244
Omaha . . . . . . . . . . . . . . . . . . . . 246
Oregon . . . . . . . . . . . . . . . . . . . . 249
Orlando . . . . . . . . . . . . . . . . . . . . 237
Owensboro . . . . . . . . . . . . . . . . . 239
Oxnard . . . . . . . . . . . . . . . . . . . . 235
Parkersburg . . . . . . . . . . . . . . . . 255
Pennsylvania . . . . . . . . . . . . . . . . 249
Pensacola . . . . . . . . . . . . . . . . . . 237
Phoenix . . . . . . . . . . . . . . . . . . . . 234
Pikeville . . . . . . . . . . . . . . . . . . . . 239
Pittsburgh . . . . . . . . . . . . . . . . . . 251
Portland . . . . . . . . . . . . . . . . . . . 249
Portsmouth . . . . . . . . . . . . . . . . . 246
Reading . . . . . . . . . . . . . . . . . . . 251
Rochester . . . . . . . . . . . . . . . . . . 246
Rockford . . . . . . . . . . . . . . . . . . . 238
Rutland . . . . . . . . . . . . . . . . . . . . 253
Saginaw . . . . . . . . . . . . . . . . . . . 244
Salisbury . . . . . . . . . . . . . . . . . . . 242
Salt Lake City . . . . . . . . . . . . . . . 252
Sanford . . . . . . . . . . . . . . . . . . . . 240
Santa Barbara . . . . . . . . . . . . . . . 235
Springfield . . . . . . . . . . . . . . 243, 245
St Albans . . . . . . . . . . . . . . . . . . 253
St Johnsbury . . . . . . . . . . . . . . . . 253
Sterling . . . . . . . . . . . . . . . . . . . . 238
Syracuse . . . . . . . . . . . . . . . . . . . 247
Tampa . . . . . . . . . . . . . . . . . . . . .237
Tennessee . . . . . . . . . . . . . . . . . . 251
Utah . . . . . . . . . . . . . . . . . . . . . . 252
Utica-Rome . . . . . . . . . . . . . . . . . 248
Vermont . . . . . . . . . . . . . . . . . . . 252
Virginia . . . . . . . . . . . . . . . . . . . . 254
Walnut Creek . . . . . . . . . . . . . . . 235
Webb City . . . . . . . . . . . . . . . . . . 245
West Virginia . . . . . . . . . . . . . . . . 254
White River Junction . . . . . . . . . . 253
Y
Yemen . . . . . . . . . . . . . . . . . . . . 255
Sana’a . . . . . . . . . . . . . . . . . . . . 255
219
Country & City
A
Alabama . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 234
Albany . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 247
Alberta . . . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 224
Altoona . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 249
Ankara . . . . . . . . . . . . . . . . . . . . . . . . Turkey . . . . . . . . . . . . . . . . . . . . . . . 233
Arizona . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 234
Ashland-Huntington . . . . . . . . . . . . . . . United States of America . . . . . . . . . 239
Atlanta . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 237
Auburn Hills . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 243
City & Country
B
Baltimore . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 241
Baton Rouge . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 240
Bay City . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 243
Birmingham . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 234
Boston . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 242
Branson . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 244
Bridgeport . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 254
British Columbia . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 226
Buckhannon . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 254
Burlington . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 226
Burlington . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 248
C
California . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 235
Canary Islands . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . . 231
Charleston . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 254
Charlottesville . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 254
Claresholm . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 224
Colchester . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 252
Colorado . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 235
Columbia . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 245
Columbus . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 248
Connecticut . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 236
Cortland . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 247
D
Damascus . . . . . . . . . . . . . . . . . . . . . . Syria . . . . . . . . . . . . . . . . . . . . . . . . 232
Dayton . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 249
Denham Springs . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 240
Denver . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 235
Dhaka . . . . . . . . . . . . . . . . . . . . . . . . . Bangladesh . . . . . . . . . . . . . . . . . . . 223
Dixon . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 237
E
Edgartown . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 242
Edmonton . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 224
Erie . . . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 249
Evansville/Henderson . . . . . . . . . . . . . . United States of America . . . . . . . . . 239
Exeter . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 246
F
Fairmont . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 255
Fall River . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 242
Fergus . . . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 226
Florida . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 236
Fort Erie . . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 226
Fort Macleod . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 224
Fort Walton Beach . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 236
Freeport . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 238
G
Georgia . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 237
Grand Rapids . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 244
Grand Turk . . . . . . . . . . . . . . . . . . . . . Turks & Caicos Islands . . . . . . . . . . . 234
Greeneville . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 251
Greensboro . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 248
Greensburg . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 250
Grimsby . . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 227
Guelph . . . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 227
220
H
Hagerstown . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 241
Hagerstown-Martinsburg . . . . . . . . . . . United States of America . . . . . . . . . 241
Hamden . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 236
Hamilton . . . . . . . . . . . . . . . . . . . . . . . Bermuda . . . . . . . . . . . . . . . . . . . . . 223
Hamilton . . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 227
Harrisburg . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 250
Hartford . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 236
Helsingborg . . . . . . . . . . . . . . . . . . . . . Sweden . . . . . . . . . . . . . . . . . . . . . . 232
J
Jacksonville . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 236
Jefferson City . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 245
Johnson City . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 251
K
Karachi . . . . . . . . . . . . . . . . . . . . . . . . Pakistan . . . . . . . . . . . . . . . . . . . . . . 230
Kennebunk . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 240
Kentucky . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 239
Kingsport . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 252
L
Lahore . . . . . . . . . . . . . . . . . . . . . . . . Pakistan . . . . . . . . . . . . . . . . . . . . . . 230
Lethbridge . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 224
London . . . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 227
Louisiana . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 240
M
Maine . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 240
Málaga . . . . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . . 231
Maryland . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 241
Massachusetts . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 242
Meadville . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 250
Memphis . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 252
Mendota . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 238
Metro Manila . . . . . . . . . . . . . . . . . . . . Philippines . . . . . . . . . . . . . . . . . . . . 230
Michigan . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 243
Milk River . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 225
Missouri . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 244
Morgantown . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 255
N
Nebraska . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 246
New Bedford . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 243
New Hampshire . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 246
New York . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 247
Niagara Falls . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 227
North Carolina . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 248
O
Ocean City . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 241
Ohio . . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 248
Okemos . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 244
Omaha . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 246
Ontario . . . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 226
Oregon . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 249
Orlando . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 237
Owensboro . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 239
Oxnard . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 235
221
City & Country
I
Illinois . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 237
Indiana . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 239
Islamabad . . . . . . . . . . . . . . . . . . . . . . Pakistan . . . . . . . . . . . . . . . . . . . . . . 230
Istanbul . . . . . . . . . . . . . . . . . . . . . . . . Turkey . . . . . . . . . . . . . . . . . . . . . . . 233
Izmir . . . . . . . . . . . . . . . . . . . . . . . . . . Turkey . . . . . . . . . . . . . . . . . . . . . . . 233
P
Palma de Mallorca . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . . 231
Parkersburg . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 255
Pennsylvania . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 249
Pensacola . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 237
Phoenix . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 234
Pikeville . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 239
Pincher Creek . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 225
Pittsburgh . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 251
Portland . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 249
Portsmouth . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 246
Providenciales . . . . . . . . . . . . . . . . . . . Turks & Caicos Islands . . . . . . . . . . . 234
Provost . . . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 225
Q
Qurios . . . . . . . . . . . . . . . . . . . . . . . . . Denmark . . . . . . . . . . . . . . . . . . . . . 229
City & Country
R
Reading . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 251
Rochester . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 246
Rockford . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 238
Rutland . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 253
S
Saginaw . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 244
Salisbury . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 242
Salt Lake City . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 252
Sana’a . . . . . . . . . . . . . . . . . . . . . . . . Yemen . . . . . . . . . . . . . . . . . . . . . . . 255
Sanford . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 240
Santa Barbara . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 235
Seoul . . . . . . . . . . . . . . . . . . . . . . . . . Korea . . . . . . . . . . . . . . . . . . . . . . . . 229
Springfield . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . 243, 245
St Albans . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 253
St Catharines . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 228
St Johnsbury . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 253
Sterling . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 238
Stoney Creek . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 228
Syracuse . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 247
T
Taber . . . . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 225
Tampa . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 237
Tennessee . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 251
U
Utah . . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 252
Utica-Rome . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 248
V
Vancouver . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 226
Vauxhall . . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 225
Vermont . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 252
Virginia . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 254
W
Walnut Creek . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 235
Webb City . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 245
Welland . . . . . . . . . . . . . . . . . . . . . . . . Canada . . . . . . . . . . . . . . . . . . . . . . 228
West Virginia . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . 254
White River Junction . . . . . . . . . . . . . . United States of America . . . . . . . . . 253
Z
Zaragoza . . . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . . 232
222
Directory of PKF International Exclusive and
Non-Exclusive Correspondent Firms
Bangladesh - Bermuda
BANGLADESH
Time Zone GMT+6
Dial in code 88
Dial out code 00
Dhaka
Aziz Halim Khair Choudhury -
CA (AHKC)
Phulbari House
(3rd Floor)
House 25
Road 1
Sector 9
Uttara Model Town
Dhaka 1230
Bangladesh
T: 02 89 33 357
F: 02 89 50 995
W:ahkcbd.com
Jamshed Choudhury
171 300 86 96
Jamshed Choudhury
[email protected]
BERMUDA
Dial in code 441
Dial out code 011
Hamilton
Arthur Morris & Company
Century House
16 Par-La-Ville Road
Hamilton
HM HX
B
T: 292 7478
F: 295 4164
W:amc.bm
Postal Address:
PO Box HM 1806
Hamilton
HM HX
Mike Harvey
441 504 0080
Michael Harvey
[email protected]
(Correspondent Firm)
223
Canada
CANADA
Dial in code 1
Dial out code 011
ALBERTA
Claresholm
Young Parkyn McNab LLP
4806 - 2nd Street West
Claresholm
Alberta
T0L 0T0
T: 403 625 4448
F: 403 625 4400
W:ypm.ca
George G Virtue
800 665 5034
George G Virtue
[email protected]
Partners:
Jim S Monteith
C
Edmonton
Kouri Berezan Heinrichs
4825 - 89 Street
Edmonton
Alberta
T6E 5L3
T: 780 463 8101
F: 780 462 4597
W:kouriberezanheinrichs.com
David R Berezan
780 463 8101
David R Berezan
[email protected]
Fort Macleod
2315 - 2nd Avenue
PO Box 1780
Fort Macleod
Alberta
T0L 0Z0
T: 403 553 3355
F: 403 553 2696
W:ypm.ca
George G Virtue
800 665 5034
George G Virtue
[email protected]
Lethbridge
100, 530 - 8th Street South
Lethbridge
Alberta
T1J 2J8
T: 800 665 5034
F: 403 327 8990
W:ypm.ca
George G Virtue
800 665 5034
George G Virtue
[email protected]
224
Canada
Milk River
125 Main Street N.W.
Milk River
Alberta
T0K 1M0
T: 403 647 3662
F: 403 647 3868
W:ypm.ca
George G Virtue
800 665 5034
George G Virtue
[email protected]
Pincher Creek
710 Main Street
Pincher Creek
Alberta
T0K 1W0
T: 403 627 5510
F: 403 627 1440
W:ypm.ca
George G Virtue
800 665 5034
George G Virtue
[email protected]
Provost
Kouri Berezan Heinrichs
2-4320 53 Avenue
PO Box 25
Provost
Alberta
T0B 3S0
T: 780 753 2275
F: 780 753 2040
W:kouriberezanheinrichs.com
C
David R Berezan
780 463 8101
David R Berezan
[email protected]
Taber
5334 - 49th Avenue
Taber
Alberta
T1G 1T8
T: 403 223 0056
F: 403 223 0059
W:ypm.ca
George G Virtue
800 665 5034
George G Virtue
[email protected]
Vauxhall
505 - 2 Ave N
Vauxhall
Alberta
T0K 2K0
T: 403 654 4060
F: 403 654 4070
W:ypm.ca
George G Virtue
800 665 5034
George G Virtue
[email protected]
225
Canada
BRITISH COLUMBIA
Vancouver
Walsh King LLP
595 Howe Street
14th Floor
Vancouver
British Columbia
V6C 2T5
T: 604 687 2003
F: 604 6872066
W:walshking.com
Ron Walsh
604 687 2003
Ron Walsh
[email protected]
ONTARIO
Burlington
Durward Jones Barkwell & Company LLP
3430 South Service Road
Suite 103
Burlington
Ontario
L7N 3T9
C
T: 866 407 5318
F: 905 681 6874
W:djb.com
Robert L Neill
866 552 0997
Robert L Neill
[email protected]
Fergus
RLB LLP
686 St. David Street N.
Fergus
Ontario
N1M 2K8
T: 519 843 1320
F: 519 843 3289
W:rlb.ca
David McEllistrum
519 822 9933
David McEllistrum
[email protected]
Fort Erie
1264 Garrison Road
Unit 15 (Park Plaza)
Fort Erie
Ontario
L2A 1P1
T: 866 720 2194
F: 905 871 9232
W:djb.com
Robert L Neill
866 552 0997
Robert L Neill
[email protected]
226
Canada
Grimsby
8 Christie Street
PO Box 261
Grimsby
Ontario
L3M 4G5
T: 866 830 7531
F: 905 945 1103
W:djb.com
Robert L Neill
866 552 0997
Robert L Neill
[email protected]
Guelph
RLB LLP
15 Lewis Road
Guelph
Ontario
N1H 1E9
T: 519 822 9933
F: 519 822 9212
W:rlb.ca
David McEllistrum
519 822 9933
David McEllistrum
[email protected]
Hamilton
120 King Street West
Standard Life Building
Suite 780, Hamilton
Ontario
L8P 4V2
T: 866 358 8240
F: 905 522 3113
W:djb.com
Robert L Neill
866 552 0997
Robert L Neill
[email protected]
London
Neal, Pallett & Townsend LLP
633 Colborne Street
Suite 300, London
Ontario
N6B 2V3
T: 519 432 5534
F: 519 432 6544
W:nptca.com
John Prueter
519 432 5534
John Prueter
[email protected]
Niagara Falls
6100 Thorold Stone Road
Unit 1, PO Box 873
Niagara Falls
Ontario
L2E 6V6
C
T: 866 223 8459
F: 905 357 7932
W:djb.com
Robert L Neill
866 552 0997
Robert L Neill
[email protected]
227
Canada - Croatia
St Catharines
69 Ontario Street
PO Box 505
St Catharines
Ontario
L2R 6V9
Robert L Neill
866 552 0997
Robert L Neill
[email protected]
Stoney Creek
45 Goderich Road
Unit 7C
QEW at Centennial Parkway
PO Box 56062
Stoney Creek
Ontario
L8G 5C9
C
T: 866 219 9431
F: 905 684 0566
W:djb.com
T: 866 897 2965
F: 905 561 7152
W:djb.com
Robert L Neill
866 552 0997
Robert L Neill
[email protected]
Welland
171 Division Street
PO Box 9
Welland
Ontario
L3B 5N9
T: 866 552 0997
F: 905 735 4706
W:djb.com
Robert L Neill
866 552 0997
Robert L Neill
[email protected]
CROATIA
Dial in code 385
Dial out code 00
[email protected]
T: +49 69 17 00 00 580
F: +49 69 17 00 00 758
M:+49 172 68 24 004
W:pkf.com
228
Denmark - Korea
DENMARK
Dial in code 420
Dial out code 00
Qurios
Statsautoriseret Revisionspartnerselskab
Holmboes Alle 12
Horsens
DK-7800
T: 76 28 35 00
F: 76 28 35 10
W:qurios.dk
Claus Olsen
+45 21 79 81 84
Claus Olsen
[email protected]
(Exclusive Correspondent Firm)
KOREA
Time Zone GMT+9
Dial in code 82
Dial out code 00
Seoul
Daehyun Accounting Corporation
Room 501, 5th Floor
Hanjin Bldg
Samsung-Dong
Kangnam-Ku
Seoul
135-090
T: 2 558 8737
F: 2 558 8797
W:daehyuncpas.co.kr
D
Philip K. Woo
10 5268 7691
Philip K. Woo
[email protected]
Seoul
DoOne Audit Corporation
5F Dongsung Building
158-24 Samsung-Dong
Kangnam-Gu
Seoul
T: 2 539 9112
F: 2 539 2748
W:doac.co.kr
Yung Lee
10 9376 1976
Yung Lee
[email protected]
K
229
Pakistan - Philippines
PAKISTAN
Time Zone GMT+5
Dial in code 92
Dial out code 00
Islamabad
Tariq Abdul Ghani Maqbool & Co.
2 Street 80 G-6/4
Islamabad
Capital Territory
Pakistan
T: 51 2831322 23
F: 51 2831124
W:tagm.co
Haroon Malik
333 425 4944
Muhammad Maqbool
[email protected]
Karachi
173-W Block 2
P.E.C.H.S
Karachi, Sind
Pakistan
T: 021 34322582 83
W:tagm.co
Younus Mohiuddin
300 825 4859
Muhammad Maqbool
[email protected]
Lahore
16/3B Eden Homes
16 Main Gulberg
Jail Road
Lahore
T: 42 35776682-3
F: 42 35776676
W:tagm.co
Haroon Malik
333 425 4944
Muhammad Maqbool
[email protected]
PHILIPPINES
Time Zone GMT+8
Dial in code 63
Dial out code 00
P
Metro Manila
R S Bernaldo & Associates
18 Floor
Cityland Condominium 10 Tower I
6815 HV dela Costa Ext
Corner Ayala Avenue
Makati City, Metro Manila 1200
T: 2 812 1718
F: 2 813 6539
Rosario S Bernaldo
2 812 1718
Rosario S Bernaldo
[email protected]
230
Spain
SPAIN
Dial in code 34
Dial out code 00
Canary Islands
Javier Martin Consultores y
Asociados, SL
Triana 4
1a Planta
Las Palmas de Gran Canaria
Canary Islands
35002
T: 928 360 045
F: 928 381 552
W:pkf.es
Javier Martin Gonzalez
928 360 045
Málaga
Ab Integro SRL (Audit Firm)
Sancha de Lara, 13
1° Dcha
Malaga
29015
T: 95 260 1829
F: 95 221 2619
W:ab-integro.com
Félix Pedrosa
696 97 23 23
Félix Pedrosa
[email protected]
Málaga
Fdez Burgos - Mapelli - Cabello
(Tax and Legal Advisory Firm)
Duquesa de Parcent, 8
Málaga
29001
T: 95 222 19 96
F: 95 221 61 02
W:pkf.es
Félix Pedrosa
696 97 23 23
Félix Pedrosa
[email protected]
Palma de Mallorca
Checkaudit Baleares S.L
Avenida Juan March Ordinas 9
2nd Floor D
Palma de Mallorca
T: 971 71 22 79
F: 971 71 36 47
W:pkf.com
Alfonso Benavides
971 71 22 79
Pedro Quintana Molinas
[email protected]
S
231
Spain - Syria
Zaragoza
CB Auditores y Asesores, SL
Calle Candalija, 8
Principal Derecha
Zaragoza
5003
T: 976 391518
F: 976 294653
W:pkf.es
Francisco Cervera
638 044 792
Francisco Cervera
[email protected]
SWEDEN
Dial in code 46
Dial out code 00
Helsingborg
Revikonsult Revisionsbyra AB
Landskronavägen 25 A
Helsingborg
25232
T: (0)42 18 99 80
F: (0)42 24 23 24
W:revikonsult.se
Hans Otto
[email protected]
SYRIA
Dial in code 963
Dial out code 00
Damascus
Acumen (Takriti, Abidin & Malas)
15 Ata Al-Ayoubi St.
Rawda
PO Box 456
Damascus
T: 011 3348184
F: 011 3348185
W:acumen-sy.com
Karim Malas
94 348886
Karim Malas
[email protected]
S
232
Turkey
TURKEY
Dial in code 90
Dial out code 99
Ankara
Alien Denetim Y.M.M.A.S
Sehit Ersan Cad. No 28/5
Cankaya
Ankara
T: 312 46 88 150
F: 312 42 70 847
W:aa-ymm.com
Ali Alic
533 250 32 72
Ali Alic
[email protected]
Istanbul
Legal Bagimsiz Denetim Y.M.M.A.S
Cemal Sahir Sokak No:26-28
Profilo Plaza B Blok
Mecidiyekoy
Istanbul
34394
T: 212 274 6066
F: 212 267 2315
W:legaldenetim.com
Korkut Yet
532 314 3099
Korkut Yet
[email protected]
Izmir
Sun Bagimsiz Dis Denetim Y.M.M.A.S
Müsavirlik Anonim Sirketi
Ataturk Cad. Mayis is Merkezi Ekim
Apt. No 174/1
Pasaport
Izmir
T: 232 466 01 22
F: 232 464 63 11
W:pkfizmir.com
Postal Address:
Ataturk Cad. No: 174
Ekim Apt. Daire:1
Alsancak Izmir
Turkey
Selman Uysal
532 743 96 76
Selman Uysal
[email protected]
T
233
Turks & Caicos Islands - United States of America
TURKS & CAICOS ISLANDS
Dial in code 1649
Grand Turk
Morris, Cottingham & Co
Hibiscus Square, Pond Street
Grand Turk
T: 946 2504
F: 946 2503
Ervin M Quelch
946 2504
Ervin M Quelch
[email protected]
(Correspondent Firm)
Providenciales
Morris, Cottingham & Co
Butterfield Square
Butterfield Building
Providenciales
T: 946 4446
F: 946 4118
Ervin M Quelch
946 4446
Ervin M Quelch
[email protected]
(Correspondent Firm - Please make all inquiries through the Grand Turk office)
UNITED STATES OF AMERICA
Dial in code 1
Dial out code 011
ALABAMA
Birmingham
Lehmann, Ullman and Barclay LLP
2908 Clairmont Avenue
PO Box 1985, Zip Code 35201
Birmingham, Alabama
35205
T: 205 328 5966
F: 205 254 8016
W:lub.com
Henry I Barclay III
205 328 5966
Henry I Barclay III
[email protected]
ARIZONA
Time Zone GMT-7
T
U
Phoenix
Price, Kong & Company, P.A.
5300 N Central Avenue #200
Phoenix, Arizona
85012
T: 888 346 0072
F: 602 279 4537
W:pricekong.com
Samuel J Winheim
888 346 0072
Samuel J Winheim
[email protected]
234
CALIFORNIA
Oxnard
Damitz, Brooks, Nightingale,
Turner & Morrisset
1701 Solar Drive
Suite 115
Oxnard
California
93030
T: 805 981 2135
F: 805 981 2163
W:dbntm.com
James O Koopmans
805 963 1837
James O Koopmans
[email protected]
Santa Barbara
Damitz, Brooks, Nightingale,
Turner & Morrisset
200 East Carrillo Street
Suite 202
Santa Barbara
California
93101
T: 805 963 1837
F: 805 564 2150
W:dbntm.com
James O Koopmans
805 963 1837
James O Koopmans
[email protected]
Walnut Creek
Johnston, Gremaux & Rossi, LLP
500 Lennon Lane
Walnut Creek
California
94598-2415
T: 925 944 1881
F: 925 9339167
W:jgrcpa.com
Timothy F Brophy
925 944 1881
Timothy F Brophy
[email protected]
COLORADO
Denver
Bauerle and Company, P.C.
7887 E Belleview Avenue
Suite 700
Denver
Colorado
80111
T: 303 759 0089
F: 303 759 2189
W:bauerleco.com
Thomas A Dosen
303 759 0089
Thomas A Dosen
[email protected]
U
235
CONNECTICUT
Hamden
Weinstein & Anastasio, PC
One Hamden Center
2319 Whitney Avenue
Suite 2A
Hamden
Connecticut
06518
T: 203 397 2525
F: 203 397 3463
W:wa-cpa.com
Michael Lemieux
203 397 2525
Michael Lemieux
[email protected]
Hartford
Whittlesey & Hadley, P.C.
147 Charter Oak Avenue
Hartford
Connecticut
06106-5101
T: 860 522 3111
F: 860 728 0232
W:whcpa.com
Andrew G Andrews
860 522 3111
Andrew G Andrews
[email protected]
FLORIDA
Fort Walton Beach
Saltmarsh, Cleaveland & Gund, PA
34 Walter Martin Road
PO Box 848
Zip Code 32549-0848
Fort Walton Beach
Florida
32548 4960
Ronald E Jackson
800 477 7458
Ronald E Jackson
[email protected]
Jacksonville
Smoak, Davis & Nixon LLP
5011 Gate Parkway
Building 100
Suite 300
Jacksonville
Florida
32256-0562
U
T: 850 243 6713
F: 850 243 4137
W:saltmarshcpa.com
T: 904 396 5831
F: 904 399 8985
W:sdnllp.com
Jeffrey L Shelton
904 396 5831
Jeffrey L Shelton
[email protected]
236
Orlando
Averett Warmus Durkee
1417 East Concord Street
Orlando, Florida 32803
T: 407 849 1569
F: 407 849 1119
W:awd-cpa.com
James W Warmus
407 849 1569
James W Warmus
[email protected]
Pensacola
Saltmarsh, Cleaveland & Gund, P.A.
900 North 12 Avenue
PO Drawer 13207
Zip Code 32591-3207
Pensacola, Florida 32501 3305
T: 800 477 7458
F: 850 435 8352
W:saltmarshcpa.com
Ronald E Jackson
800 477 7458
Ronald E Jackson
[email protected]
Tampa
Saltmarsh, Cleaveland & Gund, P.A.
1211 North Westshore Boulevard
Suite 106
Tampa, Florida 33607-4601
T: 813 287 1111
F: 813 207 0201
W:saltmarshcpa.com
Ronald E Jackson
800 477 7458
Ronald E Jackson
[email protected]
GEORGIA
Time Zone GMT-5
Atlanta
Porter Keadle Moore, LLP (PKM)
235 Peachtree Street NE
Suite 1800
Atlanta, Georgia 30303
T: 404 588 4200
F: 404 588 4222
W:pkm.com
H Phillip Moore Jr
404 420 5671
Patrick A Tuley
[email protected]
ILLINOIS
Dixon
Lindgren, Callihan, Van Osdol & Co., Ltd.
Commerce Towers
Suite 200, 215 E. First Street
PO Box 324
Dixon, Illinois 61021
T: 815 284 3331
F: 815 284 9480
W:lcvcpa.com
Neal T Richardson
815 399 7700
Neal T Richardson
[email protected]
U
237
Freeport
328 W. Stephenson
PO Box 567
Freeport
Illinois
61032
T: 815 233 1512
F: 815 233 1487
W:lcvcpa.com
Neal T Richardson
815 399 7700
Neal T Richardson
[email protected]
Mendota
1104 Meriden Street
P.O. Box 406
Mendota
Illinois
61342
T: 815 539 5049
F: 815 539 5644
W:lcvcpa.com
Neal T Richardson
815 399 7700
Neal T Richardson
[email protected]
Rockford
4949 Harrison Avenue
Suite 300
PO Box 5407
Rockford
Illinois
61125-0407
T: 815 399 7700
F: 815 399 7644
W:lcvcpa.com
Neal T Richardson
815 399 7700
Neal T Richardson
[email protected]
Sterling
403 East Third Street
PO Box 898
Sterling
Illinois
61081
T: 815 626 1277
F: 815 626 9118
W:lcvcpa.com
Neal T Richardson
815 399 7700
Neal T Richardson
[email protected]
U
238
Indiana
Evansville/Henderson, IN-KY
Riney, Hancock & Co, PSC
T: 888 423 1227
313 SE First Street
F: 812 423 6282
Evansville
Indiana
W:rineyhancock.com
47713-1003
Joseph A Hancock
888 926 4540
Joseph A Hancock
[email protected]
KENTUCKY
Ashland-Huntington, KY-WV-OH
Kelley, Galloway & Company, PSC
1200 Bath Avenue
PO Box 990
Ashland
Kentucky
41105-0990
T: 606 329 1811
F: 606 329 8756
W:kelleygalloway.com
Phillip M Layne
606 329 1811
Phillip M Layne
[email protected]
Owensboro
Riney, Hancock & Co, PSC
2900 Veach Road
Suite 2
Owensboro
Kentucky
42303
T: 888 9264540
F: 270 926 1494
W:rineyhancock.com
Joseph A Hancock
888 926 4540
Joseph A Hancock
[email protected]
Pikeville
Kelley, Galloway & Company, PSC
3455 North Mayo Trail
PO Box 3067
Pikeville
Kentucky
41502-3067
T: 606 437 7389
F: 606 432 2250
W:kelleygalloway.com
Phillip M Layne
606 329 1811
Phillip M Layne
[email protected]
U
239
LOUISIANA
Baton Rouge
Hannis T Bourgeois, LLP
2322 Tremont Drive
Baton Rouge
Louisiana
70809
T: 225 928 4770
F: 225 926 0945
W:htbcpa.com
Randy J Bonnecaze
225 928 4770
Randy J Bonnecaze
[email protected]
Denham Springs
Hannis T Bourgeois, LLP
178 Del Orleans Avenue
Suite C
Denham Springs
Louisiana
70726
T: 225 665 8297
F: 225 667 3813
W:htbcpa.com
Randy J Bonnecaze
225 928 4770
Randy J Bonnecaze
[email protected]
MAINE
Kennebunk
Cummings, Lamont & McNamee, P.A.
305 Lafayette Center
PO Box 328
Kennebunk
Maine
04043
Randall E Dunham
603 430 6200
Randall E Dunham
[email protected]
Sanford
6B Washington Street
Suite 101
Sanford
Maine
04073
U
T: 207 985 3339
F: 207 985 1339
W:clmcpa.com
T: 207 324 7041
F: 207 490 5049
W:clmcpa.com
Randall E Dunham
603 430 6200
Randall E Dunham
[email protected]
240
MARYLAND
Baltimore
Gorfine, Schiller & Gardyn, PA
10045 Red Run Boulevard
Suite 250
Owings Mills
Maryland
21117
T: 410 356 5900
F: 410 581 0368
W:gsg-cpa.com
Simpson H Gardyn
410 356 5900
Simpson H Gardyn
[email protected]
Hagerstown
Gorfine, Schiller & Gardyn, P.A.
240 South Potomac Street
Hagerstown
Maryland
21740
T: 301 739 9000
F: 301 739 8345
W:gsg-cpa.com
Simpson H Gardyn
410 356 5900
Simpson H Gardyn
[email protected]
Hagerstown-Martinsburg, MD-WV
Smith Elliott Kearns & Company, LLC
480 North Potomac Street
PO Box 947
Hagerstown
Maryland
21740-0947
T: 301 733 5020
F: 301 733 1864
W:sek.com
Michael P Manspeaker
301 733 5020
[email protected]
Ocean City
PKS & Company, P.A.
12308 Ocean Gateway
Unit 5
Ocean City
Maryland
21842
T: 800 274 1901
F: 410 524 5692
W:pkscpa.com
John M Stern Jr
800 274 2564
John M Stern Jr
[email protected]
U
241
Salisbury
PKS & Company, PA
1801 Sweetbay Drive
PO Box 72
Zip Code 21803
Salisbury
Maryland
21804
T: 800 274 2564
F: 410 548 9576
W:pkscpa.com
John M Stern Jr
800 274 2564
John M Stern Jr
[email protected]
MASSACHUSETTS
Boston
Wolf & Company, PC
99 High Street
Boston
Massachusetts
02110
T: 617 439 9700
F: 617 542 0400
W:wolfandco.com
Michael J Tetrault
617 439 9700
Michael J Tetrault
[email protected]
Edgartown
Rosenfield Raymon Pielech PC
Beacon Building
Airport Road
Edgartown
Massachusetts
02539
Jeffrey L Raymon
508 999 4548
Jeffrey L Raymon
[email protected]
Fall River
10 North Main Street
Second Floor
Fall River
Massachusetts
02721
U
T: 508 693 7486
F: 508 990 0620
W:rrp-cpa.com
T: 508 677 4433
F: 508 990 0620
W:rrp-cpa.com
Jeffrey L Raymon
508 999 4548
Jeffrey L Raymon
[email protected]
242
New Bedford
700 Pleasant Street
Third Floor
New Bedford
Massachusetts
02740
T: 508 999 4548
F: 508 990 0620
W:rrp-cpa.com
Jeffrey L Raymon
508 999 4548
Jeffrey L Raymon
[email protected]
Springfield
Wolf & Company, PC
1500 Main Street
Suite 1500
Springfield
Massachusetts
01115
T: 413 747 9042
F: 413 739 5149
W:wolfandco.com
Michael J Tetrault
617 439 9700
Michael J Tetrault
[email protected]
MICHIGAN
Auburn Hills
Andrews Hooper & Pavlik PLC
3201 University Drive
Suite 350
Auburn Hills
Michigan
48326
T: 248 340 6050
F: 248 340 6104
W:ahpplc.com
Mark E Hooper
517 706 0800
Mark E Hooper
[email protected]
Bay City
1601 Marquette Street
Suite 4
Bay City
Michigan
48706
T: 989 667 4900
F: 989 667 4949
W:ahpplc.com
Mark E Hooper
517 706 0800
Mark E Hooper
[email protected]
U
243
Grand Rapids
3333 Deposit Drive, NE
Suite 310
Grand Rapids
Michigan
49546
T: 616 942 6440
F: 616 942 6095
W:ahpplc.com
Mark E Hooper
517 706 0800
Mark E Hooper
[email protected]
Okemos
Andrews Hooper & Pavlik PLC.
4295 Okemos Road
Suite 200
Okemos
Michigan
48864
T: 517 706 0800
F: 517 706 0011
W:ahpplc.com
Mark E Hooper
517 706 0800
Mark E Hooper
[email protected]
Saginaw
5300 Gratiot Road
Saginaw
Michigan
48638
T: 989 497 5300
F: 989 497 5353
W:ahpplc.com
Mark E Hooper
517 706 0800
Mark E Hooper
[email protected]
MISSOURI
Branson
The Whitlock Company, LLP
150 Corporate Place
Branson
Missouri
65616
W: whitlockco.com
W David Myers
417 881 0145
W David Myers
[email protected]
U
244
Columbia
Williams-Keepers LLC
2005 West Broadway
Suite 100
Columbia
Missouri
65203
T: 573 442 6171
F: 573 777 7800
W:williamskeepers.com
Russell A Starr
573 442 6171
Russell A Starr
[email protected]
Jefferson City
Williams-Keepers LLC
3220 West Edgewood Drive
Suite E
Jefferson City
Missouri
65109
T: 573 635 6196
F: 573 635 8394
W:williamskeepers.com
Russell A Starr
573 442 6171
Russell A Starr
[email protected]
Springfield
3271 E. Battlefield
Suite 300
Springfield
Missouri
65804-4093
T: 417 881 0145
F: 417 881 1016
W:whitlockco.com
W David Myers
417 881 0145
W David Myers
[email protected]
Webb City
112 N Webb Street
PO Box 629
Webb City
Missouri
64870
T: 417 673 4975
F: 417 673 6732
W:whitlockco.com
W David Myers
417 881 0145
W David Myers
[email protected]
U
245
NEBRASKA
Omaha
Dutton & Associates PC
10822 Old Mill Road
Omaha
Nebraska
68154
T: 402 393 4900
F: 402 393 8491
W:duttoncpa.com
Patrick J Lavelle
402 393 4900
Patrick J Lavelle
[email protected]
NEW HAMPSHIRE
Exeter
Cummings, Lamont & McNamee, PA
14 Bow Street
PO Box 459
Exeter
New Hampshire
03833-0459
Randall E Dunham
603 430 6200
Randall E Dunham
[email protected]
Portsmouth
One New Hampshire Avenue
Suite 305
Portsmouth
New Hampshire
03801
U
T: 603 772 3460
F: 603 772 7097
W:clmcpa.com
T: 603 430 6200
F: 603 430 6209
W:clmcpa.com
Randall E Dunham
603 430 6200
Randall E Dunham
[email protected]
Rochester
69 South Main Street
Rochester
New Hampshire
03867-2707
T: 603 335 3006
F: 603 335 4927
W:clmcpa.com
Randall E Dunham
603 430 6200
Randall E Dunham
[email protected]
246
NEW YORK
Albany
Wolf & Company, PC
125 Wolf Road
Suite 209
Albany
New York
12205
T: 518 454 0880
F: 518 454 0882
W:wolfandco.com
Michael J Tetrault
617 439 9700
Michael J Tetrault
[email protected]
Cortland
Dermody, Burke & Brown, CPAs, LLC
100 Grange Place
Suite A
Cortland
New York
13045-1330
T: 607 753 3300
F: 607 753 1348
W:dbbllc.com
Kurt K Ohliger
315 471 8555
Kurt K Ohliger
[email protected]
Syracuse
1120 Corporate Drive
Auburn
New York
13021-1634
T: 315 253 6273
F: 315 253 0890
W:dbbllc.com
Kurt K Ohliger
315 471 8555
Kurt K Ohliger
[email protected]
Syracuse
443 North Franklin Street
Suite 100
Syracuse
New York
13204-1441
T: 888 322 4171
F: 315 471 8555
W:dbbllc.com
Kurt K Ohliger
315 471 8555
Kurt K Ohliger
[email protected]
U
247
Utica-Rome
4350 Middle Settlement Road
New Hartford
New York
13413-5328
T: 315 732 2991
F: 315 732 0282
W:dbbllc.com
James P Costello
315 253 6273
James P Costello
[email protected]
NORTH CAROLINA
Burlington
Gilliam Coble & Moser, L.L.P.
813 Chapel Hill Road
P.O. Box 621
Zip Code 27216-0621
Burlington
North Carolina
27215
T: 336 227 6283
F: 336 227 9952
W:gcmllp.com
Jeremy C Hartle
336 227 6283
Jeremy C Hartle
[email protected]
Greensboro
Gilliam Coble & Moser, L.L.P.
800 Green Valley Road
Suite 306
PO Box 41196
Zip Code 27404-1196
Greensboro
North Carolina
27408
T: 336 230 0350
F: 336 230 0888
W:gcmllp.com
Jeremy C Hartle
336 227 6283
Jeremy C Hartle
[email protected]
OHIO
U
Columbus
Holbrook & Manter Inc
1111 Dublin Road
Columbus
Ohio
43215
T: 614 340 3400
F: 614 340 3405
W:holbrookmanter.com
Bradley Ridge
740 387 8620
Bradley Ridge
[email protected]
248
Dayton
Thorn, Lewis & Duncan, Inc
2000 Kettering Tower
Dayton
Ohio
45423-2000
T: 937 223 7272
F: 937 223 1060
W:thorncpa.com
William T Thorn
937 223 7272
William T Thorn
[email protected]
OREGON
Portland
Maginnis & Carey LLP
220 NW 2nd Avenue
Suite 1000
Portland
Oregon
97209-3971
T: 503 227 0519
F: 503 295 1019
W:maginnis-carey.com
Geoffrey S Bruce
503 227 0519
Geoffrey S Bruce
[email protected]
PENNSYLVANIA
Altoona
Young, Oakes, Brown & Company, P.C.
1210 Thirteenth Street
Altoona
Pennsylvania
16601
T: 814 944 6191
F: 814 942 1018
W:yobco.com
Gary R Bonsell
814 944 6191
Gary R Bonsell
[email protected]
Erie
McGill, Power, Bell & Associates, LLP
1920 West 8th Street
Erie
Pennsylvania
16505
T: 814 453 6594
F: 814 455 3642
W:mpbcpa.com
Dean R Fair
814 724 5890
Dean R Fair
[email protected]
U
249
Greensburg
Herbein + Company, Inc
530 Pellis Road
Suite 7000
Greensburg
Pennsylvania
15601-4506
Michael J Rowley
610 378 1175
Michael J Rowley
[email protected]
Harrisburg
19 Brookwood Avenue
Suite 101
Carlisle
Pennsylvania
17015
T: 717 243 9104
F: 717 243 1177
W:sek.com
717 243 9104
[email protected]
Harrisburg
804 Wayne Avenue
PO Box Y
Chambersburg
Pennsylvania
17201
U
T: 724 834 7053
F: 724 834 4955
W:herbein.com
T: 888 272 7351
F: 717 263 1787
W:sek.com
717 243 9104
[email protected]
Harrisburg
55 Wetzel Drive
Hanover
Pennsylvania
17331
T: 717 637 5915
F: 717 637 6985
W:sek.com
717 243 9104
[email protected]
Meadville
McGill, Power, Bell & Associates, LLP
623 State Street
Meadville
Pennsylvania
16335
T: 814 724 5890
F: 814 337 0929
W:mpbcpa.com
Dean R Fair
814 724 5890
Dean R Fair
[email protected]
250
Pittsburgh
One Northshore Center
12 Federal Street
Suite 300
Pittsburgh
Pennsylvania
15212
T: 412 392 2345
F: 412 392 2379
W:herbein.com
Michael J Rowley
610 378 1175
Michael J Rowley
[email protected]
Reading
2763 Century Boulevard
Reading
Pennsylvania
19610
T: 610 378 1175
F: 610 378 0999
W:herbein.com
Michael J Rowley
610 378 1175
Michael J Rowley
[email protected]
TENNESSEE
Greeneville
Blackburn, Childers & Steagall, PLC
1140 Tusculum Boulevard
Greeneville
Tennessee
37745-4039
T: 423 638 8516
F: 423 638 3361
W:bcscpa.com
Thomas S Greer
423 282 4511
Thomas S Greer
[email protected]
Johnson City
801B Sunset Drive
PO Box 3745
Zip Code 37602-3745
Johnson City
Tennessee
37604
T: 423 282 4511
F: 423 283 4532
W:bcscpa.com
Thomas S Greer
423 282 4511
Thomas S Greer
[email protected]
U
251
Kingsport
440 E. Sullivan Street
Kingsport
Tennessee
37662
T: 423 246 1725
F: 423 247 6800
W:bcscpa.com
Thomas S Greer
423 282 4511
Thomas S Greer
[email protected]
Memphis
Reynolds, Bone & Griesbeck PLC
Clark Centre
5100 Wheelis Drive
Suite 300
Memphis
Tennessee
38117-4558
T: 901 682 2431
F: 901 683 5482
W:rbgcpa.com
Carl J Haag
901 682 2431
Carl J Haag
[email protected]
UTAH
Salt Lake City
Tanner LC
Key Bank Tower at City Creek
36 South State
Suite 600
Salt Lake City
Utah
84111
T: 801 532 7444
F: 801 532 4911
W:tannerco.com
Kent M Bowman
801 532 7444
Kent M Bowman
[email protected]
VERMONT
Colchester
A M Peisch & Company, LLP
106 Highpoint Center
Suite 400
Colchester
Vermont
05446-5861
U
T: 802 654 7255
F: 802 654 8808
W:ampeisch.com
Aaron R MacAskill
802 295 9349
Aaron R MacAskill
[email protected]
252
Rutland
27 Center Street
PO Box 326
Rutland
Vermont
05702
T: 802 773 2721
F: 802 775 2221
W:ampeisch.com
Aaron R MacAskill
802 295 9349
Aaron R MacAskill
[email protected]
St Albans
181 North Main Street
St Albans
Vermont
05478
T: 802 527 0505
F: 802 527 7321
W:ampeisch.com
Aaron R MacAskill
802 295 9349
Aaron R MacAskill
[email protected]
St Johnsbury
1020 Memorial Drive
St Johnsbury
Vermont
05819
T: 802 748 5654
F: 802 748 8368
W:ampeisch.com
Aaron R MacAskill
802 295 9349
Aaron R MacAskill
[email protected]
White River Junction
57 Farmvu Drive
PO Box 707
White River Junction
Vermont
05001-0707
T: 802 295 9349
F: 802 295 7456
W:ampeisch.com
Aaron R MacAskill
802 295 9349
Aaron R MacAskill
[email protected]
U
253
VIRGINIA
Charlottesville
Hantzmon Wiebel LLP
818 East Jefferson Street
PO Box 1408
Charlottesville
Virginia
22902-1408
T: 434 296 2156
F: 434 977 4629
W:hantzmonwiebel.com
Jennifer S Lehman
434 2962156
Jennifer S Lehman
[email protected]
WEST VIRGINIA
Bridgeport
Toothman Rice, PLLC
600 Marketplace Avenue
Suite 100
PO Box 908
Bridgeport
West Virginia
26330-1487
Thomas L Aman
304 624 5471
Thomas L Aman
[email protected]
Buckhannon
Toothman Rice, P.L.L.C.
Professional Arts Plaza
Rt 20 North
P.O. Box 2407
Buckhannon
West Virginia
26201
U
T: 304 624 5471
F: 304 623 2807
W:toothmanrice.com
T: 304 472 5550
F: 304 472 5577
W:toothmanrice.com
Thomas L Aman
304 624 5471
Thomas L Aman
[email protected]
Charleston
Suttle & Stalnaker, PLLC
The Virginia Center
Suite 100
1411 Virginia Street, East
Charleston
West Virginia
25301
T: 800 788 3844
F: 304 343 8008
W:suttlecpas.com
Horace Emery
800 788 3844
Horace Emery
[email protected]
254
United States of America - Yemen
Fairmont
Toothman Rice, PLLC
1000 Technology Drive
Suite 2210
Fairmont
West Virginia
26554-8841
T: 304 363 2220
F: 304 363 2240
W:toothmanrice.com
Thomas L Aman
304 624 5471
Thomas L Aman
[email protected]
Morgantown
Toothman Rice, PLLC
1085 Van Voorhis Road
Suite 375
Morgantown
West Virginia
26501-5932
T: 304 225 6000
F: 304 225 6006
W:toothmanrice.com
Thomas L Aman
304 624 5471
Thomas L Aman
[email protected]
Parkersburg
Suttle & Stalnaker, PLLC
201 Third Street
PO Box 149
Parkersburg
West Virginia
26102
T: 304 485 6584
F: 304 485 0971
W:uttlecpas.com
Horace Emery
800 788 3844
Horace Emery
[email protected]
YEMEN
Time Zone GMT+3
Dial in code 967
Dial out code 00
Sana’a
Dr Ahmed Omar Bamashmoos
Al-Shokany Street
Al-Safiah Alganubiyah Zone
P O Box No 10016
Sana’a
10016
T: 1 264 885
F: 1 269 957
Ahmed Bamashmoos
1 264 885
Ahmed Bamashmoos
[email protected]
U
Y
255
International Information
World Time Zones
At 12 noon, Greenwich Mean Time (GMT), the standard time elsewhere is:
World Time Zones
A
Algeria . . . . . . . . . . . . . . . . . . . 1 pm
Angola . . . . . . . . . . . . . . . . . . . 1 pm
Antigua . . . . . . . . . . . . . . . . . . . 8 am
Argentina . . . . . . . . . . . . . . . . . 9 am
Australia Melbourne . . . . . . . . . . . 10 pm
Sydney . . . . . . . . . . . . . . 10 pm
Adelaide . . . . . . . . . . . . 9.30 pm
Perth . . . . . . . . . . . . . . . . 8 pm
Austria . . . . . . . . . . . . . . . . . . . 1 pm
B
Bahamas . . . . . . . . . . . . . . . . . .7 am
Bahrain . . . . . . . . . . . . . . . . . . . 3 pm
Bangladesh . . . . . . . . . . . . . . . . 6 pm
Barbados . . . . . . . . . . . . . . . . . 8 am
Belarus . . . . . . . . . . . . . . . . . . . 2 pm
Belgium . . . . . . . . . . . . . . . . . . 1 pm
Belize . . . . . . . . . . . . . . . . . . . . 6 am
Bermuda . . . . . . . . . . . . . . . . . . 8 am
Bolivia . . . . . . . . . . . . . . . . . . . . 8 am
Bosnia and Herzegovina . . . . . . .3 pm
Brazil . . . . . . . . . . . . . . . . . . . . 7 am
British Virgin Islands . . . . . . . . . 8 am
Bulgaria . . . . . . . . . . . . . . . . . . 2 pm
C
Cambodia . . . . . . . . . . . . . . . . . 7 pm
Cameroon . . . . . . . . . . . . . . . . . 1 pm
Canada Toronto . . . . . . . . . . . . . . . 7 am
Winnipeg . . . . . . . . . . . . . 6 am
Calgary . . . . . . . . . . . . . . . 5 am
Vancouver . . . . . . . . . . . . . 4 am
Cayman Islands . . . . . . . . . . . . . 7 am
Chile . . . . . . . . . . . . . . . . . . . . 8 am
China - Beijing . . . . . . . . . . . . 10 pm
Colombia . . . . . . . . . . . . . . . . . . 7 am
Costa Rica . . . . . . . . . . . . . . . . .6 am
Côte d’Ivoire . . . . . . . . . . . . . 12 noon
Croatia . . . . . . . . . . . . . . . . . . . 1 pm
Cyprus . . . . . . . . . . . . . . . . . . . 2 pm
Czech Republic . . . . . . . . . . . . . 1 pm
D
Denmark . . . . . . . . . . . . . . . . . . 1 pm
Dominican Republic . . . . . . . . . . 7 am
E
Ecuador . . . . . . . . . . . . . . . . . . 7 am
Egypt . . . . . . . . . . . . . . . . . . . . 2 pm
El Salvador . . . . . . . . . . . . . . . . 6 am
Estonia . . . . . . . . . . . . . . . . . . . 2 pm
F
Fiji . . . . . . . . . . . . . . . 12 midnight
Finland . . . . . . . . . . . . . . . . . . . 2 pm
France . . . . . . . . . . . . . . . . . . . 1 pm
French Antilles . . . . . . . . . . . . . . 8 am
256
G
Gambia (The) . . . . . . . . . . . . 12 noon
Georgia . . . . . . . . . . . . . . . . . . . 3 pm
Germany . . . . . . . . . . . . . . . . . . 1 pm
Ghana . . . . . . . . . . . . . . . . . . 12 noon
Greece . . . . . . . . . . . . . . . . . . . 2 pm
Grenada . . . . . . . . . . . . . . . . . . 8 am
Guatemala . . . . . . . . . . . . . . . . 6 am
Guyana . . . . . . . . . . . . . . . . . . . 7 am
H
Honduras . . . . . . . . . . . . . . . . . 6 am
Hong Kong . . . . . . . . . . . . . . . . 8 pm
Hungary . . . . . . . . . . . . . . . . . . 1 pm
I
India . . . . . . . . . . . . . . . . . . 5.30 pm
Indonesia . . . . . . . . . . . . . . . . . 7 pm
Ireland . . . . . . . . . . . . . . . . . 12 noon
Isle of Man . . . . . . . . . . . . . . 12 noon
Israel . . . . . . . . . . . . . . . . . . . . 2 pm
Italy . . . . . . . . . . . . . . . . . . . . 1 pm
J
Jamaica . . . . . . . . . . . . . . . . . . 7 am
Japan . . . . . . . . . . . . . . . . . . . . 9 pm
Jordan . . . . . . . . . . . . . . . . . . . 2 pm
K
Kazakhstan . . . . . . . . . . . . . . . . 5 pm
Kenya . . . . . . . . . . . . . . . . . . . . 3 pm
Korea . . . . . . . . . . . . . . . . . . . . 9 pm
Kuwait . . . . . . . . . . . . . . . . . . . .3 pm
L
Latvia . . . . . . . . . . . . . . . . . . . . 2 pm
Lebanon . . . . . . . . . . . . . . . . . . 2 pm
Leeward Islands Antigua . . . . . . . . . . . . . . . 8 am
Nevis . . . . . . . . . . . . . . . . 8 am
St Kitts . . . . . . . . . . . . . . . 8 am
Liberia . . . . . . . . . . . . . . . . . . 12 noon
Lithuania . . . . . . . . . . . . . . . . . . 2 pm
Luxembourg . . . . . . . . . . . . . . . 1 pm
M
Malaysia . . . . . . . . . . . . . . . . . . 8 pm
Malta . . . . . . . . . . . . . . . . . . . . 1 pm
Mauritius . . . . . . . . . . . . . . . . . . 4 pm
Mexico . . . . . . . . . . . . . . . . . . . 6 am
Mozambique . . . . . . . . . . . . . . . 2 pm
Morocco . . . . . . . . . . . . . . . . 12 noon
Myanmar . . . . . . . . . . . . . . . . . 7 pm
N
Namibia . . . . . . . . . . . . . . . . . . 2 pm
Netherlands . . . . . . . . . . . . . . . . 1 pm
Netherlands Antilles . . . . . . . . . . 8 am
Nevis . . . . . . . . . . . . . . . . . . . . 8 am
New Zealand . . . . . . . . . . 12 midnight
Nicaragua . . . . . . . . . . . . . . . . . 6 am
World Time Zones
O
Oman . . . . . . . . . . . . . . . . . . . . 4 pm
P
Pakistan . . . . . . . . . . . . . . . . . . 5 pm
Panama . . . . . . . . . . . . . . . . . . 7 am
Papua New Guinea . . . . . . . . . 10 pm
Paraguay . . . . . . . . . . . . . . . . . .8 am
Peru . . . . . . . . . . . . . . . . . . . . 7 am
Philippines . . . . . . . . . . . . . . . . 8 pm
Poland . . . . . . . . . . . . . . . . . . . 1 pm
Portugal . . . . . . . . . . . . . . . . . . 1 pm
Puerto Rico . . . . . . . . . . . . . . . . 8 am
Uruguay . . . . . . . . . . . . . . . . . . 9 am
Uzbekistan . . . . . . . . . . . . . . . . 5 pm
V
Venezuela . . . . . . . . . . . . . . . . . 8 am
Vietnam . . . . . . . . . . . . . . . . . . 7 pm
Y
Yemen . . . . . . . . . . . . . . . . . . . 3 pm
Z
Zimbabwe . . . . . . . . . . . . . . . . . 2 pm
Q
Qatar . . . . . . . . . . . . . . . . . . . . 8 am
R
Romania . . . . . . . . . . . . . . . . . . 2 pm
Russia Moscow . . . . . . . . . . . . . . 3 pm
St Petersburg . . . . . . . . . . 3 pm
Rwanda . . . . . . . . . . . . . . . . . . .2 pm
S
Saudi Arabia . . . . . . . . . . . . . . . 3 pm
Senegal . . . . . . . . . . . . . . . . 12 noon
Serbia . . . . . . . . . . . . . . . . . . . . 1 pm
Sierra Leone . . . . . . . . . . . . . 12 noon
Singapore . . . . . . . . . . . . . . . . . 7 pm
Slovak Republic . . . . . . . . . . . . . 1 pm
Slovenia . . . . . . . . . . . . . . . . . . 1 pm
South Africa . . . . . . . . . . . . . . . 2 pm
Spain . . . . . . . . . . . . . . . . . . . . 1 pm
St Kitts . . . . . . . . . . . . . . . . . . . 8 am
St Lucia . . . . . . . . . . . . . . . . . . 8 am
Swaziland . . . . . . . . . . . . . . . . . 2 pm
Sweden . . . . . . . . . . . . . . . . . . . 1 pm
Switzerland . . . . . . . . . . . . . . . . 1 pm
Syria . . . . . . . . . . . . . . . . . . . . 2 pm
T
Taiwan . . . . . . . . . . . . . . . . . . . 8 pm
Tanzania . . . . . . . . . . . . . . . . . . 3 pm
Thailand . . . . . . . . . . . . . . . . . . 8 pm
Togo . . . . . . . . . . . . . . . . . . 12 noon
Trinidad and Tobago . . . . . . . . . 8 am
Turkey . . . . . . . . . . . . . . . . . . . . 2 pm
Turks and Caicos Islands . . . . . . 7 am
U
Uganda . . . . . . . . . . . . . . . . . . . 3 pm
Ukraine . . . . . . . . . . . . . . . . . . . 2 pm
United Arab Emirates . . . . . . . . . 4 pm
United Kingdom . . . . . . (GMT) 12 noon
United States of America New York City . . . . . . . . . . 7 am
Washington, DC. . . . . . . . . 7 am
Chicago . . . . . . . . . . . . . . 6 am
Houston . . . . . . . . . . . . . . 6 am
Denver . . . . . . . . . . . . . . . 5 am
Los Angeles . . . . . . . . . . . 4 am
San Francisco . . . . . . . . . . 4 am
257
World Time Zones
Niger . . . . . . . . . . . . . . . . . . . . 1 pm
Nigeria . . . . . . . . . . . . . . . . . . . 1 pm
Norway . . . . . . . . . . . . . . . . . . . 1 pm
Guidance Notes
Guidance Notes for updating firm details for the PKF
International Directory
For guidance on how to amend your firm’s details on the PKF International
website, please refer to the instructions below. A full member database user
guide is available on the PKFI member website under the Member Resources
section – training information.
How to update details for the PKFI annual directory
• P lease visit www.pkf.com and select the Members Login option (located at
the bottom of the home page)
• Enter the office record owner’s Username and Password. Only the record owner
is able to update and edit the information on the member database. If you do
not know who your record owner is, please contact [email protected]
• Click on the Member Database option (located at the bottom of the left
hand menu)
How to change office details
• C
lick on Offices in the left hand menu
• Enter the details for the office you would like to amend in the Office search
area and click Search
• Click on the Office record you would like to change
• To edit office details click the Edit button (at the top of the record)
• Edit the details within the fields as required
• Select Save to close and save the amended details
How to change personnel details
• T o amend personnel details, click on Personnel in the left hand menu
• Enter the details for the personnel record you would like to amend in the
Personnel search area and click Search
• Click on the Personnel record you would like to change
• To edit the details click the Edit button
• Edit the details within the fields as required
• Select Save to close and save the amended details
• Please ensure all personnel are assigned to an office – in order to add a person
to an office, search and click on their personnel record and click the Select
button under Offices, search for the required office and then click Select
All of the following details should be completed:
• T he name of your firm
• Address
• Postal address (where the Postal Address is the same as the address, please
ensure that you have ticked the “As Above” check box so that the address is
pulled automatically into the Postal Address field and is not typed in manually)
• Telephone number/s and fax number/s. When entering your telephone
numbers, please omit the first digit of your area code (usually zero) where
this is not required when dialling in internationally. Do not type hyphens
between telephone numbers
• Office Email address
• Website address of your member firm
• Name and email address of the International Liaison partner
• Name, phone number and email address of Out of Hours Contact
• Names and email addresses of all of the partners in your office/firm
• The number of copies of the PKF International Directory that you would like
to order. Please note that all copies will be supplied free of charge but you
will be invoiced for the delivery costs
When should this information be updated?
Office and Personnel details should be updated on a regular basis. The details
that are input on the PKFI member database are also automatically displayed
on the PKFI website and the PKFI International Directory. If your office or contact
details are incorrect, potential clients or other PKFI member firms will not be able
to contact you, so you could miss out on new work opportunities.
You will be requested to update all your information in September each year for
your entry in the International Directory.
258

Table of contents PKF International Directory I

Transcription

Similar documents

List of members qualified the Certificate Course on

Brazil